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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.
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