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to be entered is not reviewable by any other court, and this
opinion should not be cited as authority.
Respondent determined for 2002 a deficiency in petitioner’s
Federal income tax of $6,777, an addition to tax under section
6651(a)(1) of $394.25, and an accuracy-related penalty under
section 6662(a) of $1,355.40.
The issues for decision are whether petitioner: (1) Is
entitled to deductions for charitable contributions, (2) is
entitled to deductions for employee business expenses, (3) is
entitled to deductions for business-related expenses in excess of
amounts respondent allowed, (4) is liable for an addition to tax
under section 6651(a)(1), and (5) is liable for an accuracy-
related penalty under section 6662(a).
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. At the time the
petition in this case was filed, petitioner resided in Danbury,
Connecticut.
During 2002, petitioner was employed full time by the City
of Yonkers as a firefighter and arson investigator. In addition,
petitioner operated a business called Zomans Productions, of
which he is the president and founder. Zomans Productions, among
other things, produces digital movies, videos, and graphics.
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