Deborah Joyce Windisch - Page 8

                                        - 8 -                                         
          money and tax matters, an income tax preparation service,                   
          representation during audits of their returns, and estate                   
          planning assistance.  Petitioner does not know who owns United              
          Sovereigns.                                                                 
               During relevant years, United Sovereigns provided petitioner           
          with a workbook that she filled out and returned to the                     
          organization and which United Sovereigns in turn forwarded to a             
          return preparer to be used in filling out petitioner's income tax           
          returns.  Other than filling out the workbook, petitioner did not           
          perform any of the computations required to complete her returns.           
          United Sovereigns sent petitioner's workbooks to Bill Webber, who           
          prepared petitioner's Federal income tax returns for the years in           
          issue.  Mr. Webber also represented petitioner during the audit             
          of her returns.  Mr. Webber does not contact the taxpayers whose            
          workbooks are sent to him prior to preparing their returns, and             
          he accepts the information set forth in those workbooks.                    
               Petitioner did not investigate the qualifications of any of            
          the persons owning and operating United Sovereigns prior to                 
          enlisting them to prepare her tax returns, nor was she aware of             
          Bill Webber's credentials, although she had met him.                        
                                       OPINION                                        
          Petitioner's Photography Activity                                           
               We first consider whether petitioner's photography activity            
          was engaged in for profit within the meaning of section 183.  The           
          general rule of section 183(a) disallows deductions attributable            




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011