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Corrections. He was originally assigned as an inmate supervisor
and, later, to a transportation team where his responsibilities
included supervising and observing inmate behavior, evaluating
inmate conduct, and writing activity reports.
In 1992, Herbert entered the organizational behavior program
(the program) at the University of San Francisco in Sacramento,
California. The goal of the program was to train a student to be
"an effective human resource specialist in the workplace."
Herbert did not complete the program to obtain a degree.2 In
1992 and 1993, petitioners deducted educational expenses of
$6,379 and $1,551 for Herbert's tuition and books purchased for
the courses at the University of San Francisco.
After completing the courses, Herbert received a temporary
assignment at the Richard A. McGee Correctional Training Facility
for the State of California (the academy). After this
assignment, the academy interviewed Herbert for a position as an
instructor. The position of instructor required 2 years of
college education. In June of 1995, Herbert was promoted to
sergeant instructor at the academy.
Job-Seeking and Tax Return Preparation Expenses
In 1992, petitioners took a deduction of $60 for tax
preparation expenses. In 1993, petitioners also claimed
2 While enrolled in the program, Herbert completed the
following courses: Introduction to Organizational Behavior,
Research in Organizations, Organizational Communication, Small
Group Leadership, Social Ethics, Interdisciplinary Writing, and
Critical Thinking (the courses).
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