The Internal Revenue Service allegedly found that 96 percent of more than 500 returns that it examined that the Guiterrezes had prepared from 2008 through 2010 owed additional taxes and that the understated taxes on the returns in question exceeded $2 million. The preparers allegedly utilized false and exaggerated personal deductions, business deductions and education and energy tax credits in order to reduce clients' tax liabilities

The couple and their firms prepared 22,742 returns for the three tax years, with the number of returns increasing each year. The firms operate 11 locations in the San Antonio area. Returns they prepared had unsubstantiated claims for education credits, unreimbursed employee business expenses and energy credits, among other false claims. The Guitierrezes had similar problems with their own self-prepared returns for 2005, 2006 and 2007 and conceded the deficiency for 2005.