Tax Court Summary Opinion by Special Trial Judge John F. Dean: Patricia A. Kelly v. Commissioner

The United States Tax Court has issued Patricia A. Kelly v. Commissioner, a Summary Opinion by Special Trial Judge John F. Dean.  The Tax Court sustained section 6662 accuracy-related penalties against an individual because she deducted a payment to her former husband as alimony and did not provide evidence that she gave her return preparer the necessary documentation to prepare her return correctly, and therefore her reliance on the return preparer was not reasonable.