Marie Suze Bien-Aime - Page 3

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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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