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1993 143 returns
1994 139 returns
1995 236 returns
Petitioner gave respondent information indicating that he
had prepared returns as follows:
1993 82 returns
1994 76 returns
1995 66 returns
Respondent compared the IRS database listing to the
corresponding deposits of fees into petitioners' bank accounts
and identified an additional 69 returns prepared by petitioner in
1995 alone. Ten of those returns were business returns which
would not have appeared in the IRS database. For tax year 1995,
at least 111 returns and their related preparation fees were not
identified as having been deposited, in whole or in part.
Respondent determined petitioners had omitted gross receipts
received from petitioner's Schedule C tax return preparation
business of $10,885 for 1993, $12,247 for 1994, and $14,135 for
1995.
After reducing total unexplained bank deposits by unreported
fees identified by respondent as well as income reported on Forms
W-2, Wage and Tax Statement, and Forms 1099-MISC, Miscellaneous
Income, respondent's analysis determined petitioners had
remaining unexplained bank deposits as follows:
1993 $24,508
1994 26,300
1995 12,095
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