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On the Form 2106 relating to petitioner’s employment with
West, petitioner reported the following expenses:
Expense Amount
Vehicle expenses $7,323
Parking fees, tolls
& transportation, etc. 199
Expenses away from home overnight 1,766
Other business expenses 2,048
Total 11,336
On the Form 2106 relating to petitioner’s employment with
the county, petitioner reported the following expenses:
Expense Amount
Vehicle expenses $1,830
Expenses away from home overnight 442
Other business expenses 552
Total 2,824
These expenses, totaling $14,130, were deducted by
petitioner as unreimbursed employee expenses on his Schedule A.
By letter, respondent notified petitioner of a proposed
adjustment in petitioner’s 2002 Federal income taxes resulting
from the application of the alternative minimum tax. Respondent,
however, indicated that petitioner had an overpayment of
$1,197.12 resulting from the payment of excess Social Security
taxes of $4,355.
Petitioner filed a Form 1040X, Amended U.S. Individual
Income Tax Return, for 2002. Attached to the Form 1040X were
various forms including two Schedules C and two Forms 2106.
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Last modified: May 25, 2011