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the return indicate petitioner's status as an employee. The
amounts reported on the forms were not included as wages, and
without further explanation it is not apparent what income items
are reported on the Schedule C. A taxpayer's self-serving
declaration is no ironclad substitute for the records that the
law requires. See Weiss v. Commissioner, T.C. Memo. 1999-17; see
also Seaboard Commercial Corp. v. Commissioner, 28 T.C. 1034,
1051 (1957) (a taxpayer's income tax return is a self-serving
declaration that may not be accepted as proof for the deduction
or exclusion claimed by the taxpayer); Halle v. Commissioner, 7
T.C. 245, 247 (1946) (a taxpayer's return is not self-proving as
to the truth of its contents), affd. 175 F.2d 500 (2d Cir. 1949).
Petitioner submitted on November 17, 2000, a letter that
substantiated her status as a person described in section
3121(d)(3) as to the amount on one of her Forms W-2. It was not
until February 13, 2001, that evidence of her status, a person
described in section 3121(d)(3), with respect to the Sullivan
Broadcasting3 was supplied to the Commissioner. Respondent must
then have concluded that the amounts reported on petitioner's
Schedule C include the amounts reported on the Forms W-2. The
notice conceding the business expense issue related to her
employment status was sent to petitioners less than a month
later.
3See supra note 1.
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