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The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined deficiencies in petitioner's Federal
income taxes and accuracy-related penalties as follows:
Penalty
Year Deficiency Sec. 6662(a)
2000 $10,235 $1,994.80
2001 8,265 1,275.80
After a concession,1 the issues remaining for decision are
whether petitioner: (1) Received unreported income during 2000
and 2001; (2) is entitled to deductions on Schedule A, Itemized
Deductions, in excess of those allowed by respondent for 2000 and
2001; and (3) is liable for accuracy-related penalties for 2000
and 2001.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. Petitioner
resided in Coral Springs, Florida, at the time the petition was
filed.
A. Petitioner's 2000 Tax Return
For 2000, petitioner paid a return preparer to complete her
Form 1040, U.S. Individual Income Tax Return. On the return,
petitioner reported $63,885 in wages and $7,318 of Federal tax
1Respondent concedes that petitioner reported $936 of
nonemployee compensation from Sunrider International and the
corresponding self-employment tax.
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