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Schedule C, Profit or Loss From Business, petitioner listed
“Consultant” as his principal business or profession, and “Colvin
Business Services II” as the name of his business. Petitioner
reported his gross receipts or sales as $20,004 and did not check
the box on line 1 of his Schedule C to indicate that the income
was reported on a Form W-2, Wage and Tax Statement, that had the
statutory employee box checked. On petitioner’s 2000 Form W-2,
TIG did not check the box on line 15 to indicate that petitioner
was a statutory employee. Petitioner claimed a total of $52,968
in expenses and costs of goods sold.6 Petitioner’s Schedule C
indicated a net loss of $32,964.
Petitioner owned two vehicles, a 1997 Volkswagen Cabriolet
and a 1997 Honda Accord. He claimed a car and truck expense of
$6,033 on Schedule C of his 2000 Form 1040. On Schedule C Part
5(...continued)
security numbers, as well as the full names of his minor
children, and phone numbers.” Petitioner also objected to the
admission into evidence of his 1997, 2001, 2002, and 2003,
Federal income tax returns on the same grounds, and relevancy.
Although the Court, on January 16, 2007, proposed amendments to
its Rules of Practice and Procedure that would provide in Rule
22.2 for the redaction of Social Security numbers and minor
children’s names, the proposed amendments have not yet been
adopted. Further, petitioner has not filed a motion to redact
the Social Security numbers and minor children’s names, or to
seal that portion of the record. The Court concludes that
petitioner’s 1997, 2000, 2001, 2002, and 2003, Federal income tax
returns are admissible in their current form.
6Petitioner’s total expenses of $52,968 consisted of $46,454
in general expenses, $3,323 in cost of goods sold, and $3,191 for
business use of his home.
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Last modified: November 10, 2007