- 7 - not convinced that he was unable to see, as petitioner asserted in his petition, and was incapable of verifying the information on his income tax return for the year at issue. Petitioner also contends in his petition that Thomas Vicknair (Mr. Vicknair), his accountant and return preparer, despite receiving information returns for petitioner for taxable year 2002, failed to include these items of income on his 2002 income tax return. Petitioner alleged and testified that Mr. Vicknair died after preparing petitioner’s 2002 return and that petitioner had difficulty obtaining his tax information from Mr. Vicknair’s estate. Daniel E. Becnel, Jr. (Mr. Becnel), petitioner’s father, testified at trial that Mr. Vicknair was a banker who served as the family’s bookkeeper, that Mr. Vicknair ordinarily prepared the family’s returns, and that he died on December 31, 2002. When questioned as to how Mr. Vicknair could have prepared petitioner’s 2002 income tax return in April 2003, since Mr. Vicknair died on December 31, 2002, Mr. Becnel testified that Mr. Vicknair did not, as alleged in the petition, prepare petitioner’s return for the year at issue. Accordingly, petitioner’s contention that he reasonably relied on Mr. Vicknair’s professional tax advice when filing the income tax return for 2002 is unfounded, since Mr. Vicknair died without preparing petitioner’s return for the year at issue.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011