Debo Joel Ogungbade - Page 3

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               Respondent determined a deficiency of $6,225 and an                    
          accuracy-related penalty of $1,245 under section 6662(a) for                
          2002.  After concessions by petitioner,2 the issues for decision            
          are whether petitioner is:  (1) Entitled to claim a $2,606                  
          deduction for cash charitable contributions; (2) entitled to                
          claim a $1,500 education credit; and (3) liable for the section             
          6662(a) accuracy-related penalty.                                           
               There are no written stipulations.  The parties orally                 
          stipulate some exhibits, and those exhibits are incorporated                
          herein by this reference.  Petitioner timely electronically filed           
          a 2002 tax return.  On January 25, 2005, respondent mailed a                
          statutory notice of deficiency to petitioner with respect to the            
          taxable year 2002.                                                          



               2 Petitioner does not contest the following determinations             
          by respondent:  (1) That petitioner is not entitled to claim                
          unreimbursed medical and dental expenses on Schedule A, Itemized            
          Deductions, of $6,232, before application of the 7.5-percent                
          adjusted gross income limit; (2) that petitioner is not entitled            
          to claim Schedule A education expenses of $3,532, before                    
          application of the 2-percent adjusted gross income limit; (3)               
          that petitioner did not engage in a business or receive self-               
          employment income of $3,187; (4) that petitioner is not entitled            
          to claim meals and entertainment expenses on Schedule C, Profit             
          or Loss From Business, of $788, before application of the 50-               
          percent reduction; (5) that petitioner is not entitled to claim             
          Schedule C car or truck expenses of $8,592; (6) that petitioner             
          is not entitled to claim Schedule C insurance (other than health)           
          of $2,354; (7) that petitioner is not entitled to claim Schedule            
          C travel expenses of $1,354; (8) that petitioner is not entitled            
          to claim Schedule C utilities expenses of $3,142; and (9) that              
          petitioner is not entitled to claim Schedule C other expenses of            
          $2,165.                                                                     




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