- 3 -
payments for those years. Petitioner was unmarried during the
subject years.
Petitioner is a court reporter. In 1987, he was engaged by
Patterson Reporting (Patterson), and Patterson paid him $18,165
for these engagements. Patterson issued petitioner a Form
1099-EC, Nonemployee Compensation, showing that it paid him this
amount. During the 1988 through 1992 taxable years, petitioner
was engaged by Metro-Dade County (Metro), and Metro paid him for
these engagements. Petitioner received Forms 1099-NEC from
Metro, showing that Metro paid him $12,557 in 1988; $22,659 in
1989; $22,111 in 1990; $8,282 in 1991; and $6,508 in 1992.
During the 1989 and 1990 taxable years, petitioner was engaged by
the State of Florida, and the State paid him for these
engagements. Petitioner received Forms 1099-NEC from the State
showing that it had paid him $858 in 1989 and $631 in 1990.
During each of the subject years, petitioner was required to
(and did) furnish his own supplies. He was required to furnish
most of his own equipment when he went out on assignment. He did
his own transcribing and typing.
Respondent determined that petitioner did not file an income
tax return for any of the subject years, and she computed his tax
liability for those years. First, respondent determined that
petitioner had received the income reported on the Forms
1099-NEC. Second, she referred to the Bureau of Labor Statistics
and determined that he had received additional amounts of taxable
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011