Michael A. McCann - Page 13




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               ticket purchases were for business purposes which                      
               serves as irrefutable evidence to the court for which                  
               the court can only decide the issue in petitioner’s                    
               favor.                                                                 
                    *      *      *      *      *      *      *                       
                         (3) What were the tickets purchased for.                     
                         RESPONSE:  Same objection as for (i)(1).                     
                    (j) For the amount for Games Unique:                              
                         (1) Provide a list of the names or type of                   
               the software purchased and state the quantity for each                 
               one named.                                                             
                         RESPONSE:  Objection.  Vague.  Ambiguous.                    
               Grossly multifarious.  Overbroad.  Burdensome.                         
               Impossible to answer based on the way the interrogatory                
               is stated.  Notwithstanding objection, Petitioner only                 
               offers the sufficient factual sworn testimony that all                 
               software purchases were for business purposes which                    
               serves as irrefutable evidence to the court for which                  
               the court can only decide the issue in petitioner’s                    
               favor.                                                                 
          Section 6662                                                                
               The description of petitioner’s claims and his testimony               
          also support the accuracy-related penalty of section 6662.                  
          Petitioner failed to make a reasonable attempt to comply with the           
          provisions of the Internal Revenue Code.  See sec. 6662(c).  He             
          did not rely reasonably on his preparer.  Petitioner and his                
          preparer testified that certain types of expenses were deducted             
          under several headings on the tax return.  Paul testified:                  
               But the important issue here is that postage on the                    
               general ledger had documented checks and backup support                
               for the $6,966 except for the fact that some of those                  
               items may not have been postage.                                       






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Last modified: May 25, 2011