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such overpayments. Petitioner did not consult with any tax
professionals to review the returns prepared by Mr. Beltran.2
The following itemized deductions (as well as others not in
question) were claimed on the 1998 and 1999 tax returns prepared
by Mr. Beltran:
1998 1999
Charitable contributions $3,704 $4,543
Unreimbursed employee expenses
(before the sec. 67(a)
limitation) 9,878 5,517
Petitioner acknowledged that his actual charitable
contributions were considerably less than the amounts claimed on
his returns, and, although he maintained logs for his employee-
related expenses, Mr. Beltran advised him, as noted above, that
such records were not necessary. Petitioner did not, at trial,
make any claim for a deduction for employee business expenses or
charitable contributions.
When petitioner began receiving correspondence from the
Internal Revenue Service questioning his 1998 and 1999 returns,
he referred everything to Mr. Beltran, who promised to "take
care" of the problem. However, petitioner never executed a power
2 This case is one of numerous cases heard by the Court
involving tax returns prepared by Mr. Beltran, which essentially
involve the same deductions. At some point in the audit process,
Mr. Beltran ceased all communications with his former clients.
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