You have got to be kidding. Contributions to a Roth IRA are not tax deductible. The money can be withdrawn without tax due if certain requirements have been met... I don’t think “claiming an illegal deduction and waiting a few days” is one of them.
How many returns prepared by this so-called “accountant” have been audited?
Maybe. He didn't say anything about a credit, only used "Roth IRA" and "higher refund" together. Unless he's incorporated or something like that those "certain qualifications" probably don't apply to the rest of us.