- 5 - In addition to receiving a listing in the AdaCom yellow pages directory and on the Web site, the program entitled each program subscriber to 5 hours of interpretative services of a sign language interpreter. Additionally, the program entitled each program subscriber to 5 hours of audit defense, which consisted of representation before the Internal Revenue Service (IRS) to defend the claiming of the section 44 credit and associated deductions of the program. The audit defense services did not cover representation at the IRS Appeals level or the cost of litigation. The Subscription The subscription price of the program was $10,250 annually. The program subscribers were entitled to pay $2,500 in cash and provide $7,750 in promotional services to be performed by the program subscribers. The promotional service programs, which AdaCom valued at $7,750, were as follows: (1) Program A–11 referrals by the program subscribers; (2) program B–7 referrals by the program subscribers and the program subscribers were to display and distribute AdaCom brochures; and (3) program C–4 referrals by the program subscribers, and the program subscribers were to display and distribute AdaCom brochures and display an AdaCom window decal. AdaCom advised program subscribers to include $7,750 in income, deduct $5,250 as an ordinary and necessary businessPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011