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issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Respondent determined a $6,521 deficiency in petitioners’
2003 Federal income tax and a $1,304.20 accuracy-related penalty
under section 6662(a). The issues for decision are whether
petitioners are: (1) Entitled to deduct their unreimbursed
employee business expenses; (2) entitled to deduct their
expenditure for tax preparation materials (i.e., Turbo Tax and
tax publications); and (3) liable for the accuracy-related
penalty under section 6662(a).1
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
was filed, petitioners resided in California.
During the first 6 months of 2003, Mr. Schubert worked as a
salesman selling telephone calling cards for “Winstar
Communications, LLC”, a.k.a. IDT Telecom. Mr. Schubert’s sales
routes required traveling to various parts of northern and
southern California. For the last 4 months of 2003, Mr. Schubert
worked for Cura Group, Inc., a.k.a. Vozzcom, which was a
1 Amy Moore did not appear at trial or sign the stipulation
of facts. The Court will dismiss Ms. Moore for failure properly
to prosecute and will enter a decision against Ms. Moore
consistent with the decision entered against Mr. Schubert.
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Last modified: March 27, 2008