Bert LaRue and Michelle Nolen - Page 4




                                        - 3 -                                         

          Mr. Nolen (petitioner) was employed during 1999.  Petitioner                
          worked for several employers during the years at issue, doing               
          ground boring and tunneling work for the laying of underground              
          water lines, sewage pipes, and other types of utilities.  For the           
          3 years in question, petitioners engaged the services of Robin              
          Beltran to prepare their Federal income tax returns.  Mr. Beltran           
          had been recommended to petitioner by one of petitioner's                   
          coworkers.  When petitioners first met with Mr. Beltran, they               
          provided records that petitioners believed were necessary to                
          substantiate the deductions to be claimed on their tax returns.             
          Somewhat to their surprise, Mr. Beltran did not rely on those               
          records and represented to petitioners that the amounts to be               
          claimed on the returns would be allowable amounts well in excess            
          of their records.  Petitioners accepted that position without               
          question.  It appears that the same procedure was followed for              
          each of the succeeding years in question.                                   
               Respondent's determinations address two categories of                  
          itemized deductions claimed by petitioners, which were totally              
          disallowed in the notice of deficiency: charitable contributions            
          and other miscellaneous expenses, essentially unreimbursed                  
          employee business expenses.  The following amounts were claimed             
          by petitioners on their returns:                                            









Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011