Gary Lee Colvin claimed a business deduction for $1,750 in fees he allegedly paid to his mother for accounting services, tax preparation, and representation.

As proof, Colvin showed the court an invoice from his mother’s business that indicated he paid $500 for her services. The invoice referenced “payment by check number 6718.” The court noted that this check apparently never cleared Colvin’s bank account.

That was the extent of Colvin’s proof: one invoice for $500, nothing for the remaining $1,250. ... Log in to view full article.