Keith R. and Christine M. Vogt - Page 4

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          (Mrs. Vogt) continued her employment in the legal department of a           
          local hospital.                                                             
               In 1991, IHSS determined that NV was entitled to receive               
          State assistance to pay for required nonmedical care.  Mr. Vogt             
          provided that care and, in accordance with the requirements of              
          the State agency, submitted bimonthly time sheets to IHSS                   
          certifying the number of hours he furnished services to his son.            
          Mr. Vogt noted on all bimonthly time sheets submitted to IHSS the           
          number of hours he actually worked exceeded the number of hours             
          he was authorized to work.  Bimonthly checks were issued by IHSS            
          to petitioner after the submission of his time sheets.                      
          Petitioner received $14,982.22 during 2001 from IHSS for such               
          services provided to his son.                                               
               When Mr. Vogt first began receiving checks from IHSS, he               
          noticed there were no income taxes withheld.  He contacted the              
          State of California and was directed to a State auditor who                 
          assured Mr. Vogt that the payments to him did not constitute                
          gross income.  Mr. Vogt also questioned an IHSS social worker who           
          visited the home periodically and was also assured that payments            
          to families for care provided by parents to a minor child in the            
          home did not constitute gross income.  Petitioners relied on this           
          advice even though the payments listed Mr. Vogt as an employee              
          and his son, NV, as his employer.  In addition, the IRS examined            
          petitioners’ 1991 Federal income tax return as to whether the               

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