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Petitioner reported the income and expenses from his trucking
activity on Schedule C, Profit or Loss From Business.
In 2002, Consolidated Freightways stopped using union labor
and barred union members, including petitioner, from access to
its premises. Petitioner was unable to retrieve the records that
he left on the premises.
Sometime before January 27, 2003, respondent began an
examination of petitioner’s 2000 return. On January 27, 2003,
petitioner and his representative, J.A. Mattatall,3 met with
3Petitioner’s 2000 return was prepared by J.A. Mattatall, an
unenrolled agent, who, at the time of trial, had been enjoined by
the United States directly or indirectly from “acting as a return
preparer or assisting in or directing the preparation of federal
tax returns for any person or entity other than himself, or
further appearing as a representative on behalf of any person or
organization whose tax liabilities [are] under examination by the
IRS.” United States v. Mattatall, No. CV 03-07016 DDP (PJWx), at
6 (C.D. Cal., Aug. 17, 2004) (order granting plaintiff’s motion
for contempt and second amended injunction of which we take
judicial notice pursuant to Fed. R. Evid. 201). In a footnote to
the order, the U.S. District Court for the Central District of
California provided the following pertinent explanation:
In support of its position, the Government
attaches the transcript of an interview between the IRS
and a taxpayer who brought Mattatall along as his tax
preparer and representative. At the interview, * * * *
[Mattatall] insisted that the taxpayer could choose to
submit an affidavit that his tax return was correct,
and that regardless of the IRS’s request for documents
or other information, the affidavit is all that the
taxpayer need provide. The Government argues that
Mattatall’s position is frivolous, and the Court
agrees. Section 7602 of the Internal Revenue Code
authorizes the IRS to examine “any books, papers,
records, or other data” which “may be relevant” to an
(continued...)
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