Harvey L. Hoover - Page 11

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          documents.  Petitioner did not maintain books and records for his           
          farm business.                                                              
               Ms. Rouse prepared petitioner’s 1991 tax return that                   
          reported a tax due of $2,254.  Petitioner did not file that                 
          return; instead, he filed a return showing that he was owed a               
          refund of $405.                                                             
               On his income tax returns, petitioner reported gross income            
          from farming of $35,551 in 1989, $21,953 in 1990, $14,069 in                
          1991, and $20,700 in 1992.  On his Schedules F, Farm Income and             
          Expenses, petitioner reported his gross income from farming as              
          follows:                                                                    
          Year                    Source                        Amount                
          1989       Sale of livestock, produce, grains,       $14,636                
          and other products raised                                                   
          Agricultural program payments              20,596                           
          Other income, including Federal and           319                           
          State gasoline or fuel tax credit                                           
          or refund                                                                   
          1990       Sale of livestock, produce, grains,        12,426                
          and other products raised                                                   
          Agricultural program payments               5,585                           
          Crop insurance proceeds and certain         3,708                           
          disaster payments                                                           
          Other income, including Federal and           234                           
          State gasoline or fuel tax credit                                           
          or refund                                                                   
          1991       Sale of livestock, produce, grains,        13,788                
          and other products raised                                                   
          Other income, including Federal and           281                           
          State gasoline or fuel tax credit                                           
          or refund                                                                   
          1992       Sale of livestock, produce, grains,        19,865                
          and other products raised                                                   





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