This answer is from My CPA made a mistake with my return and the IRS is now after me. Shouls the CPA pay any taxes/fines/penalities for his mistake ?
MBEL said
I believe that if the mistake was made by the CPA, then the penalties and interest s/b paid by the CPA. The tax is the tax. If you rightfully owe the tax, then it is your obligation to pay the tax.

