- 3 -
signed and filed, without duress, by petitioner and Ms. Cullen
was prepared by a professional tax return preparer employed by
petitioner and utilizing information furnished by petitioner.
Ms. Cullen’s Employment
Ms. Cullen, to the personal knowledge of petitioner at the
time their joint 1999 Federal income tax return was prepared and
filed, had worked for TGY Sitters, Inc. of Pensacola, Florida
(TGY), during 1998 and 1999. On cross-examination by
respondent’s counsel, petitioner testified and the Court so finds
as follows:
Q. Mr. Cullen, did you have actual knowledge that
your wife worked during 1999?
A. Yes, I did.
Q. Were you aware that she worked at TGY Sitters?
A. I was.
The Form 1099-MISC, Miscellaneous Income, issued to
Ms. Cullen for 1999 by TGY indicated nonemployee compensation for
that year of $23,603. However, because petitioner did not have
the Form 1099 and had not been informed by Ms. Cullen of the
exact amount of income she had received from TGY, petitioner did
not take any steps to ensure information concerning such income
was provided to the tax return preparer. Consequently, this
compensation was not reflected or included in the joint tax
return filed for 1999.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011