Search Help


Enter one of more keywords to search. Use quotes for “exact phrase.” Note that '*' and '?' wildcards are supported.

When your search results appear, you can refine your search further: Sort for only results in which all search terms appear AND/OR sort by chronological order.

Article Date:
May 2007


Word Count:
155

 

 

Tax Preparer Loses Records, Taxpayer Pays the IRS


Dr. Rinker gave her tax records to Howard Hertz, her enrolled agent tax preparer, so he could put them in order for an IRS revenue agent examination. The court concluded that Hertz lost the records; therefore, the court allowed Dr. Rinker to present reconstructed and secondary evidence of her business deductions.

 

On her tax return, Dr. Rinker claimed $102,265 of business expenses. The IRS disallowed $60,509. The court examined at least $64,554 of claimed deductions and allowed $34,766, often noting ... Log in to view full article.

Log in to view full article
Already a subscriber?
 
Email Address

 
Password

Log In Send me my password

You'll be able to read the full article and get instant access to the last few issues of the Tax Reduction Letter

Not yet a subscriber?
 
with a money-back guarantee



 

SS