- 11 - 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 raisedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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