Hi TaxGuyBill - The insurance agent actually said that her goal when filling out the client’s application was to “make sure he received tax credits,” which does seem to start us down the slippery slope of a reckless disregard.  But I completely agree with your important point that the taxpayer 100% believed the agent was providing accurate information on the application and so we should let that be the determining factor here.  Thanks again for your advice on this.