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7. Please provide documents showing all Schedule C
expenses, if any, you claim for the taxable year
1998, including invoices, cancelled checks, and
receipts.
8. Please provide documents showing all credits you
claim for the taxable year 1998.
In a letter to respondent’s counsel dated June 25, 2005,
petitioner responded that FN Manufacturing paid petitioner
$27,011 in 1998, that the State Board paid petitioner $323 in
1998, and that petitioner did not file a 1998 Federal income tax
return. The letter stated that it was immaterial whether
petitioner paid mortgage interest in 1998 or had dependents.
Additionally, the letter refused to provide documents
substantiating deductions claimed on Schedule A, Itemized
Deductions, or expense deductions claimed on Schedule C, Profit
or Loss from Business, on grounds that petitioner was not
required to file a 1998 Federal income tax return and refused to
provide documents substantiating claimed credits on grounds that
such information had not been proven to be required.
On July 14, 2005, respondent’s counsel submitted to
petitioner a proposed stipulation of facts based upon the
information provided in petitioner’s letter dated June 25, 2005.
The proposed stipulation of facts stated that, at the time of
filing the petition, petitioner resided in Blythewood, South
Carolina, that petitioner did not file a 1998 Federal income tax
return, that FN Manufacturing paid petitioner $27,011 during
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