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was another attached Form W-2 for Mr. Prouty from "Theatrical &
TV Motion Picture Special Payment Fund" (TMPSPF) in the amount of
$10.40.
Attached to the return were two Forms W-2 in the name of
Cheryl Prouty (petitioner). One was from "Sinclair Television of
Nashville, Inc." indicating wages, tips and other compensation of
$28,429.47, and the other was from "Lambert Broadcasting of
Nashville" (Lambert) indicating $26,259.82. On neither form was
box 15 checked to indicate that petitioner was a "statutory
employee".
Petitioners filed with their return two Schedules C, Profit
or Loss From Business. No Schedule C was filed for Mr. Prouty,
both were for petitioner. One was for her multilevel sales
representative business, and one was for the business of "TV
Sales Executive" under the business name, "WZTV & WNAB". The
latter Schedule C reported business income of $61,001, expenses
of $7,904, and net profit of $53,097.
The Internal Revenue Service Center (Service Center) in
Ogden, Utah, sent petitioners a form notice CP-2000 dated October
31, 2000, proposing changes to their 1998 income tax return.
Among other items, the Internal Revenue Service (IRS) proposed an
increase in taxable wages of $7,914, an amount that comports with
the sum of the disallowance of petitioner's TV Sales Executive
Schedule C deduction of $7,904 and the Form W-2 in the name of
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