- 4 -
in taxes.3 Petitioners did not file the draft of the return
because, at some point, it was suggested to petitioner by friends
that he should engage the services of a return preparer, Robin
Beltran. These friends represented that Mr. Beltran was very
knowledgeable in tax law and could get tax refunds that other
preparers could not get. Petitioner believed that Mr. Beltran
was a "C.P.A." and a former "IRS employee". Petitioner
thereafter contacted Mr. Beltran to prepare petitioners' 1999
return. As best as the Court can ascertain from the record,
petitioner had one meeting, at the home of Mr. Beltran, with
regard to the 1999 return. The only documentation petitioner
provided to Mr. Beltran was the draft of the 1999 return
petitioner had prepared. Mr. Beltran did not request or discuss
the need for any documentation to substantiate the income or
expenses shown on the draft prepared by petitioner, nor did Mr.
Beltran question or ascertain from petitioner the amounts to be
claimed on the return for charitable contributions and
unreimbursed employee business expenses. The return prepared by
Mr. Beltran listed the same amounts shown on petitioner's draft
return, except for the deductions claimed for charitable
3 The draft for 1999 prepared by petitioner was not
offered in evidence; however, petitioner testified that "I was
going to pay $1,500". The Court construes that statement to mean
that petitioners would have owed $1,500 after all withholdings
and prior payments of taxes for 1999.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011