- 8 - No one from Techmatics or its successor, Anteon Corp., testified at trial. However, the personnel file of petitioner was obtained from Anteon through a subpoena duces tecum and jointly submitted into evidence. In addition to the employment agreement and various correspondence, the records included Salary Review Worksheets periodically prepared by Techmatics personnel regarding petitioner. These reviews reflected ratings in which petitioner met or exceeded expectations. The 1998 review increased petitioner’s compensation from $50 to $52 per hour. The records support petitioner’s assertion that he worked at home but do not show whether Techmatics would have provided petitioner with office space had he requested it. The compensation petitioner received from Techmatics during 1998 totaled $26,516, which was reflected on Form W-2. That income was reported by petitioner on his 1998 Federal income tax return as wage and salary income. However, petitioner also included with his 1998 return a Schedule C in which he claimed as deductions the expenses incurred in connection with his activity with Techmatics. The expenses totaled $13,480. No gross receipts were reported on Schedule C; however, a notation on the income portion of Schedule C included the statement “See attached –- W-2 -– Techmatics.” Thus, the Schedule C reported a net loss of $13,480; consequently, there was no computation of self-Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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