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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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