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Evelyn Cooper. Petitioner admitted that this travel was not
related to his work for Con Tex, Inc. In addition, a ticket for
travel in February 1987 submitted by petitioner does not relate
to petitioner's work for Con Tex, Inc., since he did not even
begin such work until July 1987. Therefore, petitioner's records
were not precise, as he maintains, and are not reliable.
Furthermore, despite petitioner's mischaracterized
meticulous record keeping, the various summaries he prepared from
his records each set forth a different amount of his alleged
expenses.
For example, a spreadsheet allegedly prepared by petitioner
to assist his return preparer with the preparation of
petitioners' 1987 tax return purports to show that petitioner
incurred expenses of $37,382 relating to his work with Con Tex,
Inc. (this summary also purports to show that petitioner was
reimbursed $31,992 for such expenses).
By contrast, a summary of expenses prepared by petitioner,
and presented to the examining agent in this case, states that
petitioner incurred business expenses totaling $43,579 relating
to his work with Con Tex, Inc., during the 1987 tax year.
A third summary purporting to show the expenses incurred by
petitioner, and which allegedly takes into account amounts set
forth on documents included within several exhibits prepared by
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Last modified: May 25, 2011