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On one Schedule C, petitioner was listed as the alleged
“Notary and Text Editor” (editor Schedule C). On this Schedule
C, petitioner reported gross receipts of $30,532 and claimed
total deductions, as follows:
Car and truck 4,000
Depreciation 2,000
Mortgage interest 500
Legal and professional services 50
Office 1,200
Repairs and maintenance 1,400
Supplies 250
Taxes and licenses 27
Travel 390
Utilities 200
Total deductions: $10,017
The $30,532 of gross receipts reported on this Schedule C
consisted solely of the amount of wages reported on the Form W-2
issued by Collegiate Services.
On another Schedule C, petitioner was listed as an “Adjunct
Faculty Tutor” (tutor Schedule C). On this Schedule C,
petitioner reported gross receipts of $4,200 and claimed
depreciation and supplies expense deductions of $500 and $700,
respectively. The $4,200 of gross receipts reported on this
Schedule C consisted solely of the amount of wages reported on
the Form W-2 issued by Carey College.
Respondent disregarded petitioner’s activities as not
engaged in for profit and disallowed the claimed Schedule C
deductions. Although there are several legal theories under
which petitioner’s deductions could be questioned, the Court has
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Last modified: May 25, 2011