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which included a Schedule A, Itemized Deductions. Petitioner
reported adjusted gross income of $41,392 and claimed Schedule A
itemized deductions of $30,010. He reported an overpayment of
tax for the year at issue and claimed a refund of $4,057.
On Schedule A of his return, petitioner claimed the
following deductions:
Amount
Line 1 Medical and dental expenses $6,970
Line 4 Net medical deduction 3,866
Line 5 State and local income taxes 2,965
Line 9 Total taxes 2,965
Line 15 Gifts by cash or check 3,860
Line 16 Gifts other than by cash or check 500
Line 18 Total gifts to charity 4,360
Line 20 Unreimbursed employee business expenses 19,647
Line 26 Net limited miscellaneous deductions 18,819
Line 28 Total itemized deductions 30,010
Petitioner’s return was selected for audit examination.
Respondent’s examination division requested documentation to
support petitioner’s claimed Schedule A itemized deductions.
Petitioner did not provide the requested documentation. In due
course, a notice of deficiency was issued to petitioner for 2002
disallowing the $30,010 of Schedule A itemized deductions for
lack of substantiation.
Petitioner filed a timely petition with this Court. He
alleged in his petition that he is not liable for the deficiency
in tax for 2002 because he relied on the representations of his
return preparer.
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Last modified: May 25, 2011