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As of the time of trial, Linda M. Weiler (Ms. Weiler) had
been in the aerobics and fitness business for approximately 18
years. During 1995, Ms. Weiler was an aerobics and fitness
instructor. Ms. Weiler worked several jobs at the Westlake
Sporthouse (Sporthouse)--some were as an employee; others were as
an independent contractor. During 1995, Ms. Weiler received
$22,485 of income from Sporthouse. Sporthouse reported $8,420 of
Ms. Weiler’s income on a Form W-2, Wage and Tax Statement, and
$14,065 on a Form 1099-MISC, Miscellaneous Income. During 1995,
Ms. Weiler also worked at other gyms teaching classes.
In early 1996, when he was assembling the information to
have their 1995 joint Federal income tax return (1995 return)
prepared, Robert J. Weiler (Mr. Weiler) asked Ms. Weiler for the
information she had regarding her income and expenses. Ms.
Weiler gave Mr. Weiler her Forms W-2 from Fitness ‘90 and
Sporthouse. Ms. Weiler did not give Mr. Weiler the Form 1099
from Sporthouse. In prior years, Ms. Weiler had given Mr. Weiler
all of her Forms W-2 and Forms 1099, and the income on those
forms was reported on their tax returns.
Ms. Weiler also indicated to Mr. Weiler that she had $1,250
of income from private lessons. Ms. Weiler gave Mr. Weiler
documents associated with the expenses incurred in connection
with her aerobic and fitness business.
Ragnar Storm-Larsen, Mr. Weiler’s accountant, prepared the
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