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Petitioner has also litigated a previous tax year, 1993,
before this Court, with respect to which a ruling in favor of
respondent was issued in Megibow v. Commissioner, T.C. Memo.
1998-455. That decision was appealed to the Court of Appeals for
the Second Circuit, and the appeal was ultimately dismissed on
May 25, 2000. Megibow v. Commissioner, No. 99-4099 (2d Cir. May
25, 2000).
Consistent with the foregoing general observations about
petitioner’s administrative and judicial history, the discussion
below highlights aspects of the 1997 through 1999 examinations
concerning substantiation of the Schedule C expenses at issue
here. At an initial appointment on October 5, 1999, with Joel
Gendler (Mr. Gendler), petitioner’s certified public accountant,
Ms. O’Connell reviewed certain of petitioner’s bank statements
for 1997 and prepared a Form 4564, Information Document Request,
for 1997 asking that specified records be provided. Among other
things, the Form 4564 requested a “letter from NYU showing income
agreement and employee status (any reimbursement of expenses)”
and “details of trips” in 1997 to the United Kingdom, Brazil,
Amsterdam, and Argentina.
On or about October 28, 1999, Ms. O’Connell received from
Mr. Gendler copies of brochures from medical conferences in which
petitioner participated at the above-listed foreign locations.
Additionally, at a time not clear from the record, petitioner
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