Marie G. and Michael L. Pacheco - Page 9




                                        - 8 -                                         

               what was allowed and that most people do not take advantage            
               of it.  Other preparers don't go through the homework, or              
               the work, to get their clients what they're allowed.                   
               *       *       *       *       *       *       *                      
                    MS. PACHECO: I did question Mr. Beltran and I asked               
               him, How do you come up with these numbers?  And he showed             
               me some examples.  You know, he got kind of offended, upset,           
               and said he knew what he was doing.  He was more aggressive,           
               you know, preparing taxes and that he ---                              
                    THE COURT: * * * So, then, you had sort of raised                 
               questions yourself, then?                                              
                    MS. PACHECO: Yes, I did.  I asked him and he said,                
               Well, you think I'm stupid?  I wouldn't do this.  I have two           
               kids.  I'd be thrown in prison, you know, if I did this.               
               And I said, Well, I just want to make sure that you are                
               doing them right.                                                      
                    THE COURT: Did you, perhaps, go check with other CPAs             
               to find out if that was correct?                                       
                    MS. PACHECO: No, because we've already paid a lot of              
               money to him to prepare our taxes.  It's just like if I go             
               to anybody else, whether it's a doctor or anybody else, if I           
               go to somebody and they do this as a profession, I'm going             
               to take their word for it.  You know, if I go to a doctor              
               and says he needs to cut off my leg, I'm not going to                  
               question it.  You know, the same thing with him.  You know,            
               I thought he knew what he was doing.                                   

               Petitioners made no effort to ascertain the professional               
          background and qualifications of their return preparer.  They               
          knew that the items at issue were false and expressed their                 
          reservations to Mr. Beltran.  The answers he gave them should               
          have raised other questions.  Petitioners clearly did not make a            
          reasonable effort to determine whether the representations of Mr.           
          Beltran were correct.  They did not consult other tax                       





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011