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APIA, and she used a room in her home exclusively as an office
for this purpose.
Petitioner's 1994 Schedule C reflects "consultant" as her
principal business activity and "Au Pair in America" as the
business name.3 Shirley Gaman prepared petitioner's 1994 income
tax return. Petitioner gave Ms. Gaman her "checks and credit
card things, and receipts" and paid Ms. Gaman $200 for her
services. Ms. Gaman did not execute the return as preparer. Ms.
Gaman died at some point after preparation of the return.
Petitioner reported income and claimed expenses relating to
her "consultant" business during the year in issue as follows:
Income:
Gross receipts $17,260.00
Expenses:
Advertising $830.16
Car and truck expenses 2,600.24
Legal and professional services 300.00
Rent or lease:
Vehicles 480.32
Other business property 1,750.00
Repairs and maintenance 598.17
Supplies 1,429.28
Travel, meals, and entertainment:
Travel 1,940.00
Meals and entertainment 261.81
Utilities 1,742.80
Total expenses 11,932.78
Net (profit) 5,327.22
Petitioner also reported wages from employment unrelated to the
Schedule C activity in the amount of $41,859.49.
3 Respondent does not dispute that petitioner was self-
employed as a "consultant" for Au Pair In America.
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