- 3 -
related penalty under section 6662(a) and a penalty under section
6673(a).
Petitioners were both employed full time during 1999. Mr.
Delara was a produce manager for a grocery chain, and Mrs. Delara
was employed by a wholesaler. Together their wages totaled
$79,758 for 1999. Along with two other income items, their total
income was $80,172. The itemized deductions claimed on their
return totaled $28,945.
In the years prior to 1999, petitioners always utilized the
services of an accountant or a recognized tax preparation service
for the preparation of their income tax returns. Petitioners
moved to Albuquerque, New Mexico, in June 1999. On the
recommendation of Mrs. Delara's sister and her husband,
petitioners engaged Robin Beltran (Mr. Beltran) to prepare their
1999 return. Their return was received by respondent's Austin,
Texas, office on May 8, 2000. Petitioners did not know Mr.
Beltran. They believed he was a certified public accountant
because they noticed a plaque in his office that they thought
might have related to Mr. Beltran being a certified public
accountant; however, they did not read the plaque or otherwise
attempt to obtain information from others about Mr. Beltran's
qualifications.
After petitioners' return was prepared by Mr. Beltran, they
did not review the contents of the return. There is no evidence
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011