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Employer Employee Amount
GM North American Operations Francis Barclay $80,595.65
Truck & Bus Group
VTR Services, Inc.
T/A Jackson Hewitt Tax Serv. Sarah A. Bland Barclay 3,639.46
Defense Finance and AccountingSarah A. Bland Barclay 432.48
Service
Manpower International, Inc. Sarah A. Bland Barclay 1,615.00
Total $86,282.59
Attached to their 1996 income tax return were three Schedule
C forms for three businesses petitioner engaged in, in addition
to her part-time employment. These businesses were Barclay’s
Consulting Services, Barclay’s Notary Services, and Barclay’s Tax
Services. All of these businesses were carried on by petitioner
from her residence. Petitioner reported gross receipts from
Barclay’s Consulting Services of $828 and business expenses of
$8,164, resulting in a net loss of $7,336. Petitioner reported
$0 gross receipts from Barclay’s Notary Service and business
expenses of $2,721, resulting in a net loss of $2,721. For
Barclay’s Tax Services, petitioners reported gross receipts of
$7,635 and expenses of $24,568, resulting in a net loss of
$16,933.
In a notice of deficiency, respondent determined that
petitioner received additional wages of $1,267, which she and Mr.
Barclay failed to report on their return. Respondent further
determined that they were not entitled to Schedule A itemized
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Last modified: May 25, 2011