- 4 -
Deductions, with her 2000 return on which she claimed $4,565 in
deductions for unreimbursed employee business expenses incurred
in connection with her employment as an administrative assistant.
Respondent issued a notice of deficiency for 1999 in which
he made adjustments to the Schedule C deductions petitioner
claimed. In the notice of deficiency for 2000, respondent denied
petitioner the head-of-household status and dependency exemption
deduction, disallowed the Schedule A deductions in their
entirety, and made adjustments to the Schedule C deductions
petitioner claimed. The Schedule C adjustments respondent made
for 1999 and 2000 are laid out in the following table 1:
Table 1
1999 2000
Schedule C Dis- Dis-
Deductions Claimed Allowed allowed Claimed Allowed allowed
Advertising -- -- -- $284 $284 --
Legal &
professional $147 -- $147 288 288 --
Office
expenses 5,200 -- 5,200 6,701 4,500 $2,201
Rent 7,883 -- 7,883 5,223 -- 5,223
Repair and
maintenance -- -- -- 215 -- 215
Travel 1,605 $1,605 -- 987 741 246
Meals &
entertainment 2,151 -- 2,151 2,357 -- 2,357
Utilities 3,120 -- 3,120 3,613 2,357 1,256
Business
meetings 1,221 -- 1,221 685 390 295
Business gifts 404 -- 404 502 -- 502
Transportation 1,949 1,949 -- 2,502 -- 2,502
Cellular-
phone/pager 3,692 -- 3,692 2,836 2,260 576
Subscriptions –- –- –- 36 –- 36
Total 27,372 3,554 23,818 26,229 10,820 15,409
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Last modified: May 25, 2011