Many returns prepared by Levine for 2004 through 2009 contained phony deductions, business expenses and corporate losses created by Levine. His action resulted in a tax loss of $620,844. To obstruct the IRS from determining his role in preparing returns, Levine placed false information in the paid preparer section of these returns. And after being barred in 2009 from preparing federal returns for anyone other than himself, Levine continued to prepare false returns.