I just got a packet from the IRS that they are auditing my 2005 return. I had my taxes done by a professional that year whom I can no longer get in contact with. In reviewing the documents I found that neither student loan interest or tuition and fees were factored into my adjusted gross income. I would like to make this adjustment to offset some of the other errors that my tax preparer seems to have made. Is there any reason these amounts would NOT be able to factor into my AGI?

Also can I take any legal action to recover money from my tax preparer if I end up owing the IRS more (provided I can eventually track them down)?

Thanks in advance!