- 6 -
contact any third party in order to reconstruct the records for
1997 and 1998.
Because of the fire in petitioners’ residence and the damage
that resulted, the parties stipulated summaries of information
petitioners provided during respondent’s audit to support the
claimed expense deductions reported for 1997. These summaries
reported a description of each expense, the expense amount, and
the type of support that petitioners provided to respondent’s
auditor. The parties did not provide any summaries for 1998.
The summaries reported that in 1997 petitioners took at
least 60 job-hunting trips, mostly in Illinois, starting with
Augustana College in January 1997 and ending with University of
St. Francis in December 1997. Petitioners reportedly visited
each Illinois school in alphabetical order. For each school
visited in Illinois, petitioners reported a mileage of 180 miles
and $4 for tolls and parking.
The other expenses reported in the summaries for
petitioners’ Schedule A for 1997 included a fee for a basic
membership to the American Federation of Police, the cost of a
copy of “Wildlife”, the cost of a book titled “Eat Right Live
Longer”, a subscription to the “Men’s Health Book Service”, and
expense amounts for “Magazine/Newspaper” and “Books”.
The reported Schedule C expenses for 1997 which petitioners
supported with receipts to respondent’s auditor included
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