Sony and Gwendolyn A. Jean Baptiste - Page 4




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          deducted for escrow, resulting in a net of $832 that was paid to            
          petitioner.  No taxes were withheld.  Petitioner provided Ortega            
          computer printouts for 10 weeks, and, according to the last                 
          printout, for the week ending April 30, 1994, there was a balance           
          of $856 in escrow.  Most of the advance amounts were for $60 or             
          $80, with four for amounts of $500, $350, $250 and $120.                    
               Also detailed on the computer printouts are “contributions”            
          to a vehicle acquisition fund (VAF).  Contributions to this fund            
          are made weekly, but it does not appear that these contributions            
          came from petitioner’s gross wages.                                         
               Petitioner was frustrated that he was not earning as much as           
          he had hoped working for Ortega, and he quit on May 2, 1994.                
          According to the last printout for the week ending April 30,                
          1994, petitioner had gross earnings “to date” of $8,981.                    
          Petitioner argued with Mr. Ortega about money that was owed to              
          him,3 and Mr. Ortega agreed to pay him this money.  Accordingly,            
          subsequent to May 2, 1994, Ortega paid petitioner $1,319.                   
               Petitioner received a Form 1099-MISC from Ortega which                 
          reflected that he earned $14,288.  Petitioners did not report               
          this income on their 1994 income tax return.  Petitioners did not           
          report this amount because they did not believe this to be the              
          correct amount they received.  In 1997, petitioners filed an                

               3  Petitioner testified that there were weeks when he was              
          not paid.  Petitioner did not provide printouts for 7 consecutive           
          weeks from Mar. 12, to Apr. 23, 1994.  According to the “year-to-           
          date earnings” reflected on the printouts for the weeks prior to            
          and after this period, petitioner grossed $1,429 in those 7                 
          weeks.                                                                      


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