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of 1998. In 1998, she also worked for Gateway 2000 Technical
Support. During 1999, she was employed by the Gateway company
and Sun Healthcare, Inc. Together, petitioners reported $59,438,
$68,603, and $37,245 in salaries and wages, respectively, for the
3 years at issue.
Prior to the years at issue, petitioners' tax returns were
prepared by a local tax return preparer. Sometime before filing
their 1997 return, petitioners explored the idea of having
someone else prepare their returns because they were "a little
nervous about handling our taxes". At that time, petitioners had
exercised stock options that Mrs. Chambers received from her
employer, Intel Corp., and, because of that, they decided to
employ a different return preparer. A friend recommended a
return preparer, Robin Beltran, and they engaged him for the 3
years at issue.2 It was represented to petitioners that "Robin
was easy going" and "required very little information".
Accordingly, Mr. Beltran prepared petitioners' returns for the 3
years in question, as well as for 2000, which is not before the
Court.
For each of the years in question, petitioners claimed
itemized deductions on Schedule A, Itemized Deductions, of their
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.
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