Anyone with a cursory knowledge of HTML code can do it. Or you take a real receipt, change it slightly in a paint program (by cutting and pasting digits in the original), add very light speckling, lower the resolution to about 200x200 (old FAX machine res.), then photo copy the output and scan it. On a $500 receipt, it is worth the effort.
I traveled extensively for the US government. Anyone who pulled this BS deserves to be fired.
If you lost your receipt, whoever gave it to you still has a copy. Generating a fake receipt and summiting it is clear and simple fraud.
I don't care why you did it, you did it and now you are unemployed. Be happy your not being prosecuted for about 5 different felonies like wire fraud etc.
interesting to see how the IRS will handle this