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1. Phillip H. and Susan M. Hecht
2. Government of the District of Columbia
3. Bryant Street, N.W.
4. I Street, S.E.
5. K Street, N.W.
6. Capital Cab, 1033 3rd Street
7. Southern Baptist Church, 134 L Street
The Hecht job was not completed until sometime during 1990.
Petitioner received cash payments for jobs performed at Bryant
Street, N.W.; I Street, S.E.; and K Street, N.W.
Petitioners reported $232,349.35 as gross receipts on their
1989 Schedule C. The amount reported was derived from a schedule
generated by petitioners' tax return preparer, David Richardson
(Richardson). Richardson generated the schedule based on
conversations with petitioner and on limited bank statements
provided to Richardson by petitioner.
In November 1993, during the course of the examination of
their 1989, 1990, and 1991 returns, petitioners submitted a
Form 1040X, Amended U.S. Individual Income Tax Return, for 1989
indicating $197,433.78 in gross receipts. The Form 1040X
computed gross receipts based solely on bank deposits and
included no gross receipts from cash transactions.
Petitioners were not members of any specific church during
1989, 1990, or 1991. Instead, petitioners attended from time to
time one of three or four different churches. Petitioners made
cash contributions when they attended church. Petitioners did
not receive and did not request a record of their contributions
from any of the churches that they attended.
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Last modified: May 25, 2011