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Petitioner received a bachelor of education degree from
Western Washington University in 1999 and was employed as a
teacher during the years in issue. Mr. Gonce has a high school
general equivalency diploma and worked in the sale of automobile
parts business during the years in issue.
To supplement their income, petitioner and Mr. Gonce worked
separate newspaper routes in 1998 and 1999. In 2000 and 2001,
Mr. Gonce continued to work his newspaper route. Mr. Gonce
received nonemployee compensation of approximately $10,000
annually for the years 1998 through 2001 for his newspaper route.
Petitioner received nonemployee compensation of $7,675 in 1998
and $2,829 in 1999 for her newspaper route, which she
discontinued sometime in 1999. Neither petitioner nor Mr. Gonce
reported any of the income they received in 1998 and 1999 with
regard to their respective newspaper routes on their returns for
those years. Mr. Gonce did report income from his newspaper
route for 2000 and 2001, but respondent assessed an
understatement of tax attributable to income related to
Mr. Gonce’s newspaper route for 2001.
During the years in issue, petitioner and Mr. Gonce
maintained a joint bank account. Petitioner’s and Mr. Gonce’s
regular paychecks and the compensation from their respective
newspaper routes were deposited into the joint bank account. All
household bills and the mortgage payments on the Gonces’ house
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