Would You Sign This Tax Return?

Sam Shiraz (age 45), one of your tax clients, is single and the manager of a bank in Cleveland, OH. Sam feels his life is stagnant and decides to go to Napa Valley, CA, to look for a job at a bank there. Sam is also a wine collector. He flies out to Napa Valley and spends 2 weeks looking for a job there. While in Napa Valley, he looks in the local newspaper's want ads every day, talks to an employment agency, and makes a few cold calls to various banks to see if they might have any openings for someone with his skills. Sam spends most of each day visiting wineries. After 2 weeks, Sam cannot find a job in Napa Valley, so he returns to his old job in Cleveland. The total cost (transportation, meals, lodging, and wine tasting) of the trip is $3,700. Sam has receipts and can substantiate these expenses. He is resolute in claiming the $3,700 as "job-hunting" expenses on Schedule A (subject to any 2 percent limitation) on his current year's tax return. Would you sign the Paid Preparer's declaration (see example above) on this return? Why or why not?