Annette D. Goode-Parker - Page 4

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               The couple’s financial problems worsened after Mr. Parker              
          made a mistake while preparing their 1996 return--a mistake that            
          has understandably caused Ms. Goode-Parker much pain and anxiety.           
          What happened was this:  Her husband correctly completed all of             
          the schedules and filled in the Form 1040 perfectly through line            
          38, the end of the “Tax Computation” section, where he properly             
          reported $18,650 as tax.  His mistake occurred when he skipped              
          the “Credits” section, lines 39-44.  The Parkers did not have any           
          credits in 1996, but line 44 instructs the preparer to subtract             
          any credits from the tax reported on line 38.  Mr. Parker should            
          have subtracted zero from $18,650--the amount of tax he had                 
          entered on line 38--and written $18,650 on line 44.  Instead, he            
          left it blank.  He then correctly completed lines 45 through 50,            
          the “Other Taxes” section, by reporting $9,796 in self-employment           
          taxes from his law practice on line 45.  The end of the “Other              
          Taxes” section, line 51, instructs the preparer to compute his              
          “total tax” by adding lines 44 through 50.  The Parkers’ return             
          had only one number on lines 44 through 50--$9,796--which they              
          reported as their total tax.  This was wrong--the total tax                 
          should have been $9,796 + $18,650, or $28,446.                              
               When the Parkers’ return got to the IRS Service Center, it             
          was put through a quick review by what one witness called the               

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