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wages of $7,914, an increase in nonemployee compensation of
$1,160, a disallowance of the claimed $766 credit for excess
Social Security and RRTA tax withheld, and computational
adjustments.
On February 13, 2001, the Ogden Service Center received a
faxed copy of a letter "To Whom It May Concern", stating that
petitioner "was a 100% commissioned Account Executive for
Sullivan Broadcasting"1 from November 1989 to June 1998.
On March 9, 2001, the Ogden Service Center received a
"Transfer To Appeals Request" signed by petitioners, requesting
that their case be transferred to the Appeals Office in
Nashville, Tennessee. The Ogden Service Center sent to
petitioners a revised notice of tax changes dated March 20, 2001,
proposing the allowance of the claimed $7,904 of deductions on
petitioner's Schedule C. Petitioners met with their accountant
on March 23, 2001, to discuss the proposed tax changes sent to
them on March 20, 2001.
The petition in this case was filed on May 8, 2001, and
respondent filed the answer on June 29, 2001. On July 2, 2001,
the case was assigned to an Appeals officer for consideration.
The Appeals officer, on August 23, 2001, met with petitioner and
her accountant who stated that although Mr. Prouty had failed to
1There is no explanation in the record as to whether
"Sullivan" broadcasting is the same company as "Sinclair
Television of Nashville" as listed on the W-2.
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