Manuel and Luella J. Delara - Page 4




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          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            





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