Preparer* listed fictitious deductions** on 2021 tax returns resulting in about $7K in refunds.   I advised them of the requirement to amend.  I said that they didn't have to let me know of their decision.

Taxpayers said they "have always been happy with refunds" and they didn't understand a few things on the return but didn't ask about them.  As a result, I'm reminded to carefully review the entire return with my clients.

*A loss on 4797 was fictitious.  He didn't provide them with the 4797.  RE taxes and charitable contributions were overstated. So, I think that he was completely aware that the deductions he listed would be difficult to detect.   

*Preparer. I know his name.  I don't know if he is a CPA or EA.  The copy he gave the client didn't list a PTIN and was not signed.