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and unread” certified mail the Court had sent to petitioner.
Petitioner’s letter also stated that his “Settlement Offer * * *
[was his] final involvement * * * [with the] Court.”
Docket No. 26301-06
Respondent determined that petitioner was liable for a
deficiency in self-employment tax for his 2004 tax year.
Petitioner reported gross receipts of $43,933 from “General
Rentals” and an $8,078.68 net profit from his “General Rentals,
Quality Homes” business on Schedule C, Profit or Loss from
Business, attached to his 2004 return. On the basis of
petitioner’s reported items, respondent determined that
petitioner was liable for a deficiency of $1,142 in self-
employment tax for his 2004 tax year.
Petitioner had received a Form 1099-MISC, Miscellaneous
Income, for $35,983 from SSI Independent Living Center, Inc.
(SSI), and petitioner contends he included this amount in the
gross receipts he reported on his Schedule C. Petitioner
contends that SSI is a nonprofit corporation of which
petitioner’s father is a director and an officer. Respondent
reports that according to SSI’s Web site, petitioner is
permanently paralyzed and during 2004, under a contract with SSI,
was paid $35,983 to provide himself with a home and with
transportation.
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Last modified: March 27, 2008