Aric Manley Allman - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $989 for taxable year 2003.  The issues for                   
          decision with respect to the taxable year at issue are: (1)                 
          Whether petitioner failed to report interest from Nationwide Life           
          Insurance Company in the amounts of $16 and $11; (2) whether                
          petitioner failed to report compensation in the amount of $3,497;           
          and (3) whether petitioner is liable for self-employment tax.               
               Some of the facts are stipulated and are so found.  The                
          stipulation of facts and attached exhibits are incorporated                 
          herein by reference.  At the time the petition was filed,                   
          petitioner resided in Lebanon, Ohio.                                        
               During taxable year 2003, petitioner was employed by                   
          AquaProof, Inc. (AquaProof), a company that specializes in                  
          foundation repair, waterproofing basements, and installing                  
          drainage systems.  Petitioner earned $17,539.42 from AquaProof in           
          2003.  The Form W-2, Wage and Tax Statement, issued by AquaProof            
          shows that Federal income tax and Social Security taxes were                
          withheld from his wages.                                                    
               On or about November 17, 2003, petitioner was fired from his           
          job at AquaProof.  The next day, petitioner began working for               
          Albert McMickle (Mr. McMickle), who owns a construction company             
          that specializes in framing new homes.  In that job, petitioner             
          built and erected the load-bearing structural elements of a                 

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