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Return for tax year 1998.1 Attached to the return were various
schedules including Schedule A and Schedule E.
The Form 1040 was prepared by Joseph House. In his
preparation of the return, Mr. House used books and records,
schedules, and worksheets petitioners had prepared and some
information they conveyed to him orally. Petitioners gave Mr.
House actual receipts only for substantial expenditures, such as
the purchase and installation of a furnace. They did not give
him receipts for charitable gifts.
Respondent issued a statutory notice of deficiency to
petitioners in which he disallowed certain deductions claimed on
the Schedules A and E for lack of substantiation.
1. Schedule A Itemized Deductions
a. Unreimbursed Employee Expenses
On their Schedule A, petitioners reported unreimbursed
employee expenses in the amount of $6,232. Petitioners claimed
$4,238 of this amount was incurred by Mr. Swagler during his
employment as a fireman with the Village of Oak Brook, and
itemized on Form 2106, Employee Business Expenses, were the
following:
1The names shown on the 1998 Form 1040 are Shawn M. Swagler
and Debra E. Fitzsimmons. The names of the petitioners as shown
on the petition filed Nov. 12, 2002, are "Shawn M. and Debra E.
Swagler", and the Court refers to petitioners in this manner.
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