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apartment, petitioner used for business a workbench and desk,
which were in the bedroom; an area for file storage, which was in
the living room; and areas in the dining room for files, storage,
chairs, and his computer, router, and terminals, which he stored
on top of the dining room table.
Petitioner filed a Form 482.0, Individual Income Tax Return,
with the Commonwealth of Puerto Rico for 2002. Petitioner failed
to file timely a Form 1040-SS with the Internal Revenue Service
for 2002. On January 24, 2006, respondent issued a notice of
deficiency to petitioner. Thereafter, petitioner submitted to
respondent a Form 1040-SS and a Form 4562, Depreciation and
Amortization (Including Information on Listed Property), on March
28, 2007. On his Form 1040-SS, petitioner claimed the following
deductions:
Truck purchase (as a section 179 expense) $2,500
Insurance (other than health) 3,552
Legal and professional expenses 2,500
Other business property (as a section 280A 6,300
deduction for the business use of his residence)
Utilities (as a section 280A deduction for the 2,800
business use of his residence)
Repairs and maintenance 800
Supplies 1,000
Taxes and licenses 7,798
Meals and entertainment 5,000
Parking 250
Tolls 100
Oil and gas 480
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Last modified: March 27, 2008