"His tax preparer didn't put this payment in his 2020 tax return, because he said it was in 2021"

Even though it was right there on the form, and paid, and they both knew about it, and we were all told the mail was running late (hardly late, Jan 4th).

"and in the return of 2020, which he did in March, he said that he did not get it."

Ha ha ha.