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thus petitioners claimed an ordinary loss of $672 ($336 x 2) on
their 1998 return.
Petitioners signed their 1998 return on October 15, 1999.
They did not tell Lewellen that he had erroneously reported on
that return an ordinary loss from the Anis partnership.
Petitioners’ 1998 return was mailed on October 15, 1999, and
received by the Fresno Service Center on October 18, 1999.
Sometime around November 10, 1999, petitioner called
Lewellen and asked him if he had reported “that other income.”
Petitioner said there was other income that he needed to report
on the return, that he did not know the amount, and that he would
get back to Lewellen with the exact amount. Petitioner had not
previously told Lewellen about the other income. During that
phone call, petitioner asked Lewellen to backdate the amended
return to Monday, November 8, 1999. On either the afternoon of
petitioner’s phone call to Lewellen or the next day, petitioner
called Lewellen’s office and left a message stating the
additional amount of income ($135,422). A C.P.A. on Lewellen’s
staff prepared an amended 1998 return for petitioners on November
10, 1998, on which that additional amount of income from
petitioner’s law practice was reported. She recorded one hour on
her billing sheet for preparing petitioners’ 1998 amended return.
Lewellen did not bill petitioners for preparing their amended
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