- 3 - returns, using a tax return preparer to complete the returns. In 1984, petitioner began working for Martin Marietta Electronics and Missiles Group (Martin Marietta). During 1988 and for part of 1989, petitioner worked at Martin Marietta as a machine operator. She earned wages of $12,609 and $2,799 for those years, respectively. Mr. Zimmerman operated a sole proprietorship under the name of Zimmerman's Construction (the business). The business constructed driveways, sidewalks, and concrete slabs principally for residential contractors. Mr. Zimmerman learned this trade through on-the-job experience. The address for the business was the Zimmermans' home address. The Zimmermans had a checking account with Security First Federal Savings and Loan Association (Security) in the name of "Charles R. Zimmerman or Carla J.M. Zimmerman, DBA Zimmerman's Construction" (the business account). Petitioner and Mr. Zimmerman were the authorized signatories on the business account. Income from the business was deposited into this account. Business expenses were paid by check from the business account or sometimes were paid by cash. Petitioner or Mr. Zimmerman also wrote checks to "Cash" from the business account. During June and July of 1988, petitioner assisted her husband by writing the checks for the business. This was during the time petitioner was at home caring for their newborn daughter, and, according to petitioner, when the "business reallyPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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