5
Dues and subscriptions 500
Telephone 4,043
Total $22,893
Petitioner did not maintain any books or records with respect to
his practice.
Petitioner reported income and expenses related to being a
musician on a separate Schedule C which is not at issue.
In the notice of deficiency, respondent determined that
petitioner was not entitled to claim the following Schedule C
expense deductions totaling $11,172 for lack of substantiation:
Amount
Expense Disallowed
Car and truck expense $1,523
Rent
Other business property 831
Travel 5,651
Meals and entertainment 1,011
Telephone 2,156
Respondent completely disallowed petitioner's claimed Schedule A
deductions for unreimbursed employee expenses for lack of
substantiation. Respondent further determined that petitioner's
home for tax purposes was California and that the disallowed
expenses represented nondeductible personal and commuting
expenses. Respondent also determined a computational increase in
petitioner's self-employment taxes as a result of the above
adjustments.
At the end of trial, the Court requested that the parties
file a supplemental stipulation of facts setting forth the
expenses which petitioner claimed to have incurred, to be
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