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Respondent determined a deficiency of $10,422 in
petitioner’s 1998 Federal income tax and an addition to tax under
section 6651(a)(1) of $2,338.50.2 The issues are whether
petitioner is entitled to greater deductions for Schedule C,
Profit or Loss From Business, expenses than that allowed by
respondent and whether petitioner is liable for the addition to
tax under section 6651(a)(1) for 1998. Petitioner resided in
Commerce City, Colorado, at the time the petition was filed.
1. Post-Trial Motions
On February 28, 2003, the Court received a document from
petitioner entitled “Motion to Admit Evidence”. Attached to that
document were literally hundreds of documents most of which
appear to be receipts. As far as we can tell, however, these
documents are in no particular order, nor are there any
explanations as to what the documents relate. Accordingly, this
document and the attachments thereto will be returned to
petitioner unfiled.
Prior to the trial on October 23, 2002, petitioner and
respondent executed a stipulation of facts that essentially
provided that petitioner had substantiated approximately $54,000
in expenses. On March 3, 2003, petitioner submitted a document
2 In the notice of deficiency, respondent also determined a
deficiency of $2,531 and an addition to tax under sec. 6651(a)(1)
of $273.45 for the taxable year 1999. In the petition,
petitioner did not raise the 1999 taxable year, and those
determinations are not before the Court.
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