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.