- 2 - Respondent determined a deficiency of $6,493 in petitioners’ 2001 Federal income tax. Prior to trial, the parties resolved all the adjustments listed in the notice of deficiency; therefore, the underlying deficiency is not at issue. The sole issue for decision is whether the issuance of the notice of deficiency to petitioners was valid. Some of the facts were stipulated. Those facts, with the exhibits annexed thereto, are so found and are made part hereof. Petitioners’ legal residence at the time the petition was filed was North Hills, California. Mr. Murray worked as a computer analyst for Litton Industries for 25 years. He was laid off in 2003 and has since been receiving retirement income. Mr. Murray previously prepared his own income tax return; however, sometime in the late nineties, due to confusion over the alternative minimum tax, petitioners began using a return preparer. The return preparer, Peter Chavez, was referred to petitioners by their daughter’s boyfriend. Mr. Chavez conducted a tax return preparation business called Tax Care For Less in Burbank, California. He prepared petitioners’ 2001 Federal income tax return, as well as the returns of petitioners’ two daughters, one of the daughter’s boyfriend, and multiple friends of petitioners.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011