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Additional Additional Total additional
Year expenses depreciation deductions
1987 $10,785.18 $741.28 $11,526.46
1988 13,443.34 1,076.65 14,519.99
1989 8,944.60 1,076.65 10,021.25
1990 12,713.86 1,076.65 13,790.51
As a result of respondent’s concessions regarding
petitioner’s deductible Schedule C expenses, the deduction
amounts still in dispute are as follows:
Respondent’s Amount in
Year Per return concessions dispute
1987 $76,198 $60,821 $15,377
1988 121,459 78,962 142,497
1989 115,690 87,183 28,507
1990 124,543 87,423 37,120
1The Court’s Oct. 17, 2000, order erroneously stated that,
after giving effect to respondent’s concessions, none of the
deductions claimed on petitioner’s 1988 Schedule C remained in
dispute.
V. Return Preparation and Accountant Workpapers
Petitioner’s income tax returns for the years at issue were
prepared by Mr. Aunan. Petitioner gave Mr. Aunan her canceled
checks, cash and credit card receipts, and other documents,
categorized in the manner described above. Mr. Aunan prepared
accounting workpapers based on his review of petitioner’s
records. In so doing, Mr. Aunan grouped various categories of
petitioner’s Schedule C expenses into return preparation
categories as reflected in his workpapers.8 Mr. Aunan’s
8Throughout the trial in this case, however, respondent
(continued...)
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