Juvy Lyn Andrade Te Eng Fo - Page 4




                                        - 3 -                                         
               In support of her Schedule A deduction for unreimbursed                
          employee expenses, petitioner attached to her return Form 2106,             
          Employee Business Expenses, and reported the following:                     
                    Vehicle expenses              $4,289                              
                    Unreimbursed employee                                             
          expenses:                                                                   
                    Uniforms/protective clothing    1,236                             
                    Laundry/dry cleaning          548                                 
                    Shoes, stockings, socks            425                            
                    Instrument/equipment          704                                 
                    Supplies                      601                                 
                    Books/journals/magazines      350                                 
                    Malpractice insurance         2,359                               
                    Professional license            192                               
                    Job seeking expenses          2,608                               
                    Business gifts                  1,747                             
                    Total                            15,059                           
               Petitioner’s 2002 State of Minnesota income tax return was             
          selected for income tax audit by the State of Minnesota.  For               
          taxable year 2002, the State tax audit allowed $4,419 of the                
          claimed $15,059 of unreimbursed employee expenses claimed on                
          Schedule A and disallowed the remainder, $10,640.  Deductions               
          were allowed for:  (1) Malpractice insurance; (2) professional              
          license; and (3) a substantiated portion ($1,868) of job-seeking            
          expenses.  The State auditor disallowed $10,640 of unreimbursed             
          employee expenses because they were either unsubstantiated and/or           
          personal.  The personal expenses related to receipts petitioner             
          provided for items of clothing purchased such as khaki slacks               
          from the J.Crew clothing store and shirts and slacks from the               
          Armani and Banana Republic clothing stores.  When at work,                  
          petitioner wore a pair of khaki pants and a dress shirt or                  






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