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shelter or about his decision to allow the Hoyt organization to
prepare his and petitioner’s joint tax returns.
Petitioner had little if any involvement with the Hoyt
organization. She was new to this country, had no experience
with U.S. income tax laws, and trusted intervenor to handle their
tax return preparation. However, petitioner was aware that
intervenor had made some financial arrangements with the Hoyt
organization.
Petitioner and intervenor were both wage earners who did not
itemize their deductions. The tax office of W.J. Hoyt & Sons
Management Co. prepared their 1985 and 1986 tax returns.
Intervenor delivered his and petitioner’s financial information
(consisting of the wage information from their Forms W-2, Wage
and Tax Statement) to the Hoyt office. From that information,
the Hoyt office prepared and mailed the final returns to
petitioner and intervenor for their signatures.
The joint Federal income tax return of petitioner and
intervenor for 1985 showed wages of $30,203 and Shorthorn
partnership losses of $20,180. Their joint return for 1986
showed wages of $36,943 and Shorthorn partnership losses of
$26,234. On the basis of the filed returns, petitioner and
intervenor received income tax refunds of $3,185 for 1985 and
$3,947 for 1986.
Hoyt told intervenor to endorse and forward the refund
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Last modified: May 25, 2011