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be disregarded for purposes of determining the amount of the
addition to tax under section 6651(a)(1). Sec. 6651(g)(1).
Respondent has met his burden of production under section
7491(c) with respect to imposing the addition to tax under
section 6651(a)(1). Accordingly, it is petitioner’s burden to
prove that he had reasonable cause and lacked willful neglect in
not filing his return. See sec. 6651(a); United States v. Boyle,
469 U.S. 241, 245 (1985); Higbee v. Commissioner, 116 T.C. at
446-447; sec. 301.6651-1(a)(1), Proced. & Admin. Regs.
Petitioner claimed that for 2001 Mr. McKinney promised to
handle the record keeping for the business and to hire someone to
prepare and file the tax returns. He asserts that he relied on
Mr. McKinney’s promise and only learned that Mr. McKinney had not
kept this promise when he received the notice of deficiency from
respondent.
A taxpayer has a duty to file a complete and accurate tax
return and cannot avoid that duty by placing responsibility with
an agent. United States v. Boyle, supra at 252; Metra Chem Corp.
v. Commissioner, 88 T.C. 654, 662 (1987). “Morever, it is well
established that an * * * [agent’s] failure to prepare and file a
return does not itself constitute reasonable cause for failure to
file within the meaning of section 6651(a).” Bradley v.
Commissioner, 57 T.C. 1, 11 (1971).
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