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Mr. Prouty reporting $10.40 of income from TMPSPF. One paragraph
of the notice states: "Since your employer did not indicate on
Form W-2 that you were a statutory employee, we disallowed the
expenses you claimed against that income on Schedule C", and the
notice requests verification that "you are a statutory employee."
A copy of the notice CP-2000 that was sent to petitioners
was returned to the Ogden Service Center and dated as received on
November 17, 2000. The returned copy of the notice exhibits
various handwritten notations and included an attachment. The
attachment is a copy of a letter from an official of the Lambert
Broadcasting Company describing petitioner as an outside sales
representative compensated 100 percent by commissions. On the
face of the letter, beneath the signature of the official, the
following is typed:
Note: The other TV station I worked for was the
same type employment. (Sullivan Broadcasting of
Nashville) I am not on good terms with them so I had
rather not get a letter from them. I received no
travel allowance from them. I hope this letter will be
satisfactory.
Thank you, Cheryl Prouty
As part of the returned copy of the notice, there was a statement
signed by petitioner authorizing William DeMontbreun, CPA, to
contact the IRS about the notice.
A statutory notice of deficiency dated February 6, 2001, was
issued to Frederick M. and Cheryl A. Prouty for the tax year
1998. The notice determines adjustments for increased taxable
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