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Our tax preparer failed to list a dependent on our 2012 Taxes as well as include the tuition expenses for 2012. In addition, we are now well past the 21 days for our Return because of this 8863 snafu. I have opted out of the Arbitration Agreement and want to know if this is grounds for a lawsuit or should I cut my losses, amend the returns (there are several state returns as well), and ask for a refund of the fees paid for processing?