- 4 -
During the years in question, petitioner was employed as a
district sales manager for a uniform and apparel company catering
to hospitals, hotels, and casinos. His district comprised the
State of New Mexico and the western portion of the State of
Texas. In October 2000, petitioner left his employer and was
thereafter employed as a contract employee for another apparel
company.
Prior to the years in question, petitioner always prepared
his own Federal income tax returns. He never claimed itemized
deductions on his tax returns. Based on the recommendation of
his girlfriend, petitioner engaged a return preparer, Robin
Beltran, to prepare his 1999 and 2000 tax returns.3 On Mr.
Beltran's recommendation, petitioner decided to file his returns
for 1999 and 2000 claiming itemized deductions.
With respect to the first issue, the 1999 and 2000 returns
listed the following deductions for charitable contributions:
1999 2000
Cash $4,083 $2,600
Noncash 413 $4,496 2,000 $4,600
3 The Court notes that this case is one of numerous cases
heard by the Court involving tax returns prepared by Mr. Beltran,
which essentially involve the same deductions at issue here.
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