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contributions and unreimbursed employee business expenses, which
Mr. Beltran grossly inflated. The return prepared by Mr. Beltran
reflected an overpayment of $2,324. Petitioners filed that
return, and the $2,324 was subsequently refunded to them.
For the year 2000, petitioner again prepared a draft return,
which he submitted to Mr. Beltran. On the return prepared by Mr.
Beltran, which petitioners filed, the deductions for charitable
contributions and unreimbursed employee business expenses were
also inflated. That return reflected an overpayment of $2,338,
which was also refunded to petitioners in due course.
With respect to preparation of the 2000 return by Mr.
Beltran, petitioner testified:
The following year then I went back to him and he then
charged me $250 because he got me $2,500 back or whatever
those estimations were, and again, I certainly saw that
difference between my return and the return he prepared, and
I did ask him if that seemed rather excessive, and again, *
* * he was quite convincing, seemed to be quite credible in
his explanations and his referring to his tax books, et
cetera, explaining that "No, these numbers are very
allowable." Sort of a tax averaging kind of theory if you
will, and again, quite credible and quite convincing in his
explanation.
Regarding the inflated amounts claimed on the returns,
petitioner further testified:
MR. THORNTON: The amount that we provided to him and
the amount that we could provide proof for was minimal
compared to what he submitted for us, and then when I asked
him about that again, he was very convincing and seemed very
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