Jennifer L. Rusley - Page 3




                                        - 3 -                                         
          stated:                                                                     
               These expenses [$6,918] are correctly reported on Sch.                 
               C because of my statutory employee status.  I travel as                
               an outside sales person and my car expenses are shown                  
               as other income on the Sch. C.  I have requested a                     
               confirmation of my duties with my employer and should                  
               be receiving it shortly!  Please hold this file until I                
               can get this confirmation.  I now feel that my income                  
               should not be on line 7!                                               
          Respondent received the second letter on December 13, 2000.                 
               As suggested in her second letter, petitioner obtained                 
          another letter, dated January 11, 2001, and written by Chris                
          Bastin, District Manager of the Tennessee Region for Arch                   
          Wireless (third letter).  The third letter purported to confirm             
          petitioner’s employment and stated, in part:                                
               The purpose of this letter is to verify that Jennifer                  
               Rusley worked for Arch Wireless as an Outside Account                  
               Executive from 7/15/97 to 10/9/98.  During this time                   
               Jennifer’s responsibilities included outside business                  
               to business sales and service for new and existing                     
               customers.                                                             
          Respondent received the third letter, but the record does not               
          establish how or when petitioner transmitted the letter or the              
          date of receipt by respondent.                                              
               On February 20, 2001, respondent issued a statutory notice             
          of deficiency disallowing petitioner’s Schedule C expense                   
          deductions.  On May 16, 2001, petitioner’s representative,                  
          William De Montbreun, a certified public accountant, mailed a               
          petition to this Court by certified mail.  Both petitioner and              
          Mr. De Montbreun signed the petition, and it was filed on May 21,           






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Last modified: May 25, 2011