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On or about March 1, 1997, petitioners submitted an
additional Form 1040 to the IRS for the 1993 taxable year with
“Amended” written on the first page, as well as on several of the
pages attached to the return (1993 “Amended” return).
Petitioners reported a deduction for travel expenses of $29,978
on Form 2106. Petitioners also deducted $21,594 for travel
expenses on the Schedule C for ISOA Consulting.
Petitioners reported adjusted gross income on the four 1993
returns submitted to the IRS as follows:
Adjusted
Return gross income
1993 “Estimated” return $54,300
1993 Unsigned return 68,349
1993 Return 32,937
1993 “Amended” return 19,442
With the exception of the 1993 “Estimated” return which had no
schedules or forms attached, each of the 1993 tax returns sent by
petitioners to the IRS had double deducted expenses such as
mortgage interest and real estate taxes.
On the Schedules C for ISOA Consulting, which were attached
to the 1993 returns, petitioners reported the following amounts:5
1993 1993 1993
“Unsigned” return Filed return “Amended” return
Gross Income $27,953 $17,936 $9,576
Total Expenses (35,659) (40,707) (46,674)
Net Loss (7,706) (22,771) (37,098)
5 There was no Schedule C attached to the 1993 “Estimated”
return.
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Last modified: November 10, 2007