Scott Owen Schubert & Amy K. Moore - Page 3




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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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