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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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