- 3 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011