Vincent Allen - Page 8

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          that the person who causes a return to be fraudulent under                  
          section 6501 must be the person who owes the tax or against whom            
          the fraud penalty is asserted under section 6663.                           
          Burden on Taxpayers                                                         
               Petitioner also argues that extending the limitations period           
          for the fraudulent intent of the preparer would be unfairly                 
          burdensome because it would require taxpayers to keep records               
          indefinitely.  We disagree.  Taxpayers are charged with the                 
          knowledge, awareness, and responsibility for their tax returns.             
          Magill v. Commissioner, 70 T.C. 465, 479-480 (1978), affd. 651              
          F.2d 1233 (6th Cir. 1981); Teschner v. Commissioner, T.C. Memo.             
          1997-498.  The taxpayer, not the preparer, has the ultimate                 
          responsibility to file his or her return and pay the tax due.               
          Kooyers v. Commissioner, T.C. Memo. 2004-281.  This duty cannot             
          generally be avoided by relying on an agent.  Estate of Clause v.           
          Commissioner, 122 T.C. 115, 123-124 (2004); Am. Props., Inc. v.             
          Commissioner, 28 T.C. 1100, 1116-1117 (1957), affd. 262 F.2d 150            
          (9th Cir. 1958).  We do not find it unduly burdensome for                   
          taxpayers to review their returns for items that are obviously              
          false or incorrect.  It is every taxpayer’s obligation.                     
          Petitioner cannot hide behind an agent’s fraudulent preparation             
          of his returns and escape paying tax if the Government is unable            
          to investigate fully the fraud within the limitations period.               
               The Commissioner has just as much need for an extended                 
          limitations period to investigate and examine taxpayers who sign            
          and allow to be filed returns that greatly overstate expenses or            





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