In Uncategorized on 09/17/2018 at 20:37

I understand that James E. Lawson and Christiane D. Lawson, 2018 T. C. Sum. Op. 44, filed 9/17/18 were self-represented. I understand that the deficiency, with chops, was less than $20K.

Of course, an attorney was out of the question.

But somebody called their preparer (status not stated, so maybe not cloaked by Section 7525 privilege) as a witness.

This is not the testimony you want to hear.

“Although their returns were prepared by a paid income tax return preparer, the return preparer used income and expense amounts petitioners provided. Apparently, no source documents underlying the deductions were provided to the return preparer; according to the return preparer, petitioners had “horrible books and records”. 2018 T. C. Sum. Op. 44, at p. 16.

Further comment is superfluous.

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