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Petitioner moved from Schedule A to Schedule C the following
expenses relating to his employment with West:
Expense Amount
Vehicle expenses $7,323
Parking fees, tolls
& transportation, etc. 199
Total 7,522
Petitioner did not move his earnings from his employment with
West to the new Schedule C.
Petitioner also moved from Schedule A to the second Schedule
C vehicle expenses of $1,830 relating to his employment with the
county. Petitioner did not move his earnings from his employment
with the county to the new Schedule C. Petitioner also reported
an additional Schedule A deduction of $3,889 for additional State
and local taxes and real estate taxes.
Subsequently, respondent sent petitioner a notice of
deficiency for 2002 determining a deficiency of $3,157.88
resulting from the application of the alternative minimum tax.
Respondent also determined that petitioner had an overall
overpayment of $1,197.12 resulting from the payment of excess
Social Security taxes of $4,355.
Additionally, respondent determined that petitioner’s
transportation expenses of $7,522 and $1,830 should be included
on Schedule A, not Schedule C.
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Last modified: May 25, 2011