- 4 -
1998 return he had prepared and had the feeling that perhaps he
and his wife might have been paying "too much" in taxes. He
inquired with several of his friends, who recommended that he
consult Robin Beltran, a tax return preparer "who has been doing
a great job for years" in preparing income tax returns.
Petitioner contacted Mr. Beltran, who met with petitioners at
their home. He prepared an amended return for 1998, which
petitioners filed. The adjustments in the notice of deficiency
are to the amended return for 1998. Petitioners also engaged the
services of Mr. Beltran for their 1999 return.2
In preparing their returns, Mr. Beltran did not request any
substantiating documentation for any of the deductions at issue.
Petitioners' understanding was that Mr. Beltran used a "formula"
in arriving at the amounts deducted on the returns for charitable
contributions and unreimbursed employee expenses. Mr. Beltran's
tax preparation fees were 10 percent of the amounts claimed as
refunds on the returns.
The itemized deductions at issue for the 2 years in question
consisted of the following:
2 This case is one of numerous cases heard by the Court
involving tax returns prepared by Mr. Beltran, which essentially
involve the same deductions at issue here.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011