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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
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