Adnan Al Kaissy - Page 21

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                  Much of this record supports a basis for petitioner to                               
            believe that he had paid for the airline tickets.  Respondent                              
            argues that petitioner's return preparer contradicted                                      
            petitioner's statement that when he first came to her, he told                             
            her that she could contact the Gagne organization if she had any                           
            questions.  The portion of the transcript respondent cites for                             
            this contention does not support respondent's argument.  When the                          
            return preparer was asked whether she remembered what the                                  
            taxpayer said to her when he gave her the expense logs, her                                
            answer was no.  And she was then asked:  "Do you remember what he                          
            said when he asked you to prepare his return?"  The answer was:                            
            "No; it was nothing special, he just probably said good morning,                           
            or good afternoon."  The other citation given by respondent was                            
            the answer to the question "Do you remember him asking you to                              
            verify any of the information that was set out in these logs?"                             
            The answer was, "Asking me to verify it, no".  When the Court                              
            asked the return preparer to be more precise, she said:  "Did he                           
            ask me to verify it.  What do you mean by that question?"                                  
            Instead of explaining, respondent's attorney asked whether when                            
            petitioner presented information to her, he asked her to                                   
            determine whether it was correct or not.  She answered:  "No, he                           
            didn't".  This testimony does not support respondent's contention                          
            that petitioner did not inform the return preparer that the Gagne                          
            organization could be called if she had questions.                                         

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