Fort Myers, FL
Peter S. Zitoli
IRS Appeals Programs
Plantation, FL 33324
RE: Chris Patriot vs. CIT Docket # _____________ Dear Tax Collector: Taxpayer above-named hereby submits a true approximation of his unreimbursed business expenses, deduction, credits, etc.
Taxpayer is entitled to $45 (safe harbor amount) for credit for illegal telephone
tax. Taxpayer is also entitled to $200 for tax return preparation expense. Taxpayer
had one wife and two dependent children.
At the appeals meeting, the IRS will use only hearsay documents against taxpayer. Therefore, taxpayer should be allowed to submit this letter. What is good for the goose is good for the gander.
A deficiency determination which is not supported by some evidentiary foundation is arbitrary and erroneous Weimeskirch v. Commisioner, 596 F.2d 358, 361-362 (9th Cir. 1979), revg 67 T.C. 672 (1977)..
In conclusion taxpayer requests that appeals allow taxpayer all shown expenses and deductions.
LIST OF DEDUCTIONS AND EXPENSES
Business Expenses for Self-Employed Health Insurance Agency
Home Office $5.586.12 Telephone and Internet Service $2,268 Electric $3,780 Travel Expenses $15,000 Transportation [$1.00 per mile X 1,000 miles] $1,000 Postage and Shipping $100 Computer Purchase and Software $2,500 Meals $8,000 Office Supplies $3,600 Advertising $6,000 Paid Commissions For Help $1,156 Water Bill $596.16 Lawn Maintenance $960 TOTAL $50,546.28
Unreimbursed Business Expenses
Special Shoes and Clothing $5,000 Uniform Laundering $500 Briefcase $200 Maintenance and Mileage for Company Car $10,000 Training Material $300 Cell Phone $2,544 Insurance Leads $25,000 Business Cards $600 TOTAL $44,144.00
Dental and Medical Doctors $10,000 Medical Insurance $5,040 Church Tithes $7,000 501 C3 Charities $1,000 Non-cash Contributions to Charities $1,000 Mortgage Interest $10,000 Auto Insurance $1,200 Continuing Education School $250 Homeowners Insurance $1,827 County Taxes $3,516 TOTAL $40,833.00