Jabir Algarawi and Amira Hachim, T. C. Memo. 2025-8, filed 1/26/26, tell Judge Cary Douglas (“C-Doug”) Pugh that Jabir was doing free tax returns for refugees from the Middle East and Central Asia via Arizona Allnation Refugee Resource Center, of which he was president.

He did ask for cash contributions through a Facebook group and a Zelle account. He did prepare some 1250 returns in Year One and 1900 returns in Year Two.

Except.

He kept no records of donations, sent out no CWAs, had no 501(c)(3) for his outfit, and put the donations in his personal bank account. Oh yes, his resource center had no separate bank account. He claimed the donations were for expenses, but kept no records.

“We do not question petitioners’ desire to support refugees in their community, but the gaps in petitioners’ proof, especially given Mr. Algarawi’s occupation as a paid tax return preparer, sink their arguments.” T. C. Memo. 2025-8, at p. 8.

What proof he tries to proffer was too late and hearsay anyway.

Deficiencies sustained, plus five-and-ten substantial understatement chops.