Opinion ID: 1583561
Heading Depth: 2
Heading Rank: 4

Heading: Tax Returns of Svobodas.

Text: Count IV of the complaint concerned the tax representation of Charles and Colleen Svoboda. Joy had been a family friend of the Svobodas for years and had completed the couple's tax returns for over a decade. On March 13, 2002, Joy agreed to prepare the Svobodas' state and federal income tax returns for calendar year 2001. At that time, the Svobodas left with Joy relevant documentation, including depreciation schedules related to their farming business. On April 15, Joy told the Svobodas that he was working on their returns, but had not yet completed them. He advised that he would file an extension that day. On April 30, Joy informed the Svobodas that he had filed an extension. On May 7, he told the couple that the returns would be completed the following week. When there was no further communication from Joy, the Svobodas attempted to contact him at his office phone, which was disconnected, and by cell phone. On July 3, 2002, Charles Svoboda went to Joy's office, and saw Joy's auto parked behind it. When there was no answer at the office door, Svoboda left a note on the windshield of the car, asking Joy to contact them as soon as possible. Two hours later, the note had been removed from the windshield, but Joy did not communicate with the Svobodas. In frustration, the Svobodas paid a patron to inform them when Joy was leaving a local bar. Eventually, the Svobodas tracked Joy down, and the attorney promised to return the records. Joy, however, failed to produce the records. Fortunately, the Svobodas were able to have the returns completed by another attorney. Because Joy did not file the extension, the Svobodas were initially penalized $1,354.23, which was later reduced to $94.10.