Hi there I need to find a relevant Federal tax case that is related to this hypothetical issue in my accounting course!

Issue: Whether the taxpayer is liable for the accuracy-related penalty of more than $300,000 imposed by the IRS, for the hired CPAs omission of Form 1099-MISC under 6662(b)(3), Treasury Reg. 1.6664-4(c( and Treasury Reg 1.6664-4(b)(1).

The Federal tax case must be where the taxpayer is exonerated from the accuracy-related penalty.

I appreciate any time you spend in helping me :)