- 4 -
1997 1998 1999
Charitable contributions $3,957 $3,030 $3,736
Unreimbursed employee expenses
(before the sec. 67(a)
limitation) 6,577 7,710 4,775
Petitioners agree that they did not incur any unreimbursed
employee expenses during the 3 years at issue and had no
intention of claiming such expenses as deductions on their
returns. Even though petitioners made some charitable
contributions during the years at issue, they maintained no
records of their contributions and, likewise, had no intent to
claim such contributions as deductions. Petitioner's only
explanation for the inclusion of such items on their returns was
that the amounts on the returns simply "came out of his [Mr.
Beltran's] head."
Petitioners never examined the returns prepared by Mr.
Beltran except for the amounts claimed on the returns as refunds
for overpayments. Mr. Beltran advised petitioners to ignore any
correspondence they received from the Internal Revenue Service
questioning their returns, and petitioners followed that advice.
Petitioners contend they should be absolved of liability for
the section 6662(a) penalties because they relied on the
representations of their return preparer.
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Last modified: May 25, 2011