- 2 -
After concessions by respondent,2 the issues for decision
are: (1) Whether petitioner has unreported wage income of
$12,031.22; (2) whether petitioner is entitled to certain medical
and unreimbursed employee business expense deductions; and
(3) whether the interest due on any deficiency in petitioner's
Federal income tax for 1981 may be abated.
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner's
legal residence was Sacramento, California.
Petitioner did not file a Federal income tax return for
1981. During 1981, petitioner received wages from the following
employers in the following amounts:
Employer Wages
Lasher Service Corp. $ 5,842.91
Swift Chevrolet 670.82
Inland Business Machines 5,517.49
Total $12,031.22
In the notice of deficiency, respondent determined
petitioner's taxable income and income tax deficiency based on
single filing status, one personal exemption, and the income
information received from the payers shown above.
2
Respondent concedes that petitioner is entitled to head of
household filing status and a dependency exemption for her son
for 1981.
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