TAX COURT OPINION

Case: Anke Lunsmann-Nolting
Docket Number: 13214-05S
Judge: Dean
Opinion Type: summary
Filed: 10/24/2006
Pages: 6

OR IGINAL UNITED STATES TAX COURT JAN 2 3 '00 7 ANKE LUNSMANN -NOLTING, Petitioner, ) COMMISSIONER OF INTERNAL REVENUE, ) i i v . ) Docket No . 13214-05"S ' I ADM. RECORDED-1 Respondent . ) 17 C 1Sw II RESPONDENT ' S COMPUTATION FOR ENTRY OF DECISION The attached computation is submitted, on behalf of S .T . J'JDC E respondent, in compliance with the Court's opinion determining, FTLE3 the issues in this case, together with a proposed decision whic h is being lodged concurrently with the computation . DONALD L . KORB Chief Counsel Internal Revenue Servic e MICHELLE L . MANIS Attorney (SBSE ) Tax Court Bar No . MM0937 33 Maiden Lane 14th Floo r New York, NY 10038 Telephone : 917-421-474 9 Date 4 r = ' By : OF COUNSEL : THOMAS R . THOMAS Division Counse l Small Business/Self-Employed FRANCES F . REGAN Area Counse l Small Business/Self-Employed ROBERT A . BAXER Associate Area Counse l Small Business/Self-Employed SERVED JAN 2 5 2007 CC :SB :I :MAN :I :TL-13214-05"S" MLManiscalco COMPUTATION STATEMENT In re : ANKE LUNSMANN-NOLTING Anke Lunsmann-Nolting 630 West 168th Street BB2 250 / Alumni Office New York, NY 1003 2 T .C . Docket No . 13214-05"S" Income Ta x Taxable Year 200 2 Deficiency $2,890 .0 0 The details supporting the above computation are set forth on the attached 4 pages . Form 5278 (Rev . July 1992) 1 . Name(s) of Taxpayer(s) Anke Lunsmann-Nolting Department of the Treasury--Internal Revenue Service STATEMENT - INCOME TAX CHANGE Schedule 1 2. Notice of Deficiency Settlement computatio n [ Rule 155 Recom utatio n 3 . Taxpayer Identification Number 4 . Docket Number 5. Form Number 141-40-4112 13214-05 "S" 1040 6.Office Symbols CC:SB :I :MAN:MLM:JMH Tax ears ended 7 . Adjustments to income : a. Taxable State Tax Refund b. Schedule E c. Itemized Deductions (Schedule 2) d . e. f. 9 . h. 8. Total adjustments 9. Taxable income as shown in : Preliminary letter dated Notice of deficiency date d Return as filed 10. Taxable income as revised pine 8 plus line 9) 12/31/2002 475 9,868 (401 ) 9,942 64,539 74,481 Tax Method Filing status Tables Single 11 . Tax 12. Alternative tax, if applicabl e 13. Alternative minimum tax 14. Corrected tax liability (lesser of 11 or 12 plus line 13) 15. Less credits a . b. C. (specify) 16 . Balance line 14 less lines 15a - 15c) 17. Plus Other Taxes a. b. c. 18. Total corrected income tax liability (line 16 + 17a - 17c) 19 . Total tax shown on return or as previously adjusted 20. Deficiency before adjustments (line 18 less line 19) 21 . Adjustments to : a. Earned Income Credit b. Additional Child Tax Credit 22. Increase (decrease) in tax (line 20 adjusted by line 21) 23 . Additions / Adjustments to the tax (listed below) 16,658 16,658 16,658 16,658 13,768 2,890 2,890 Form 5278 (Rev. July 1992) q Form 3610 (Rev . March 1986) Name of Taxpayer Anke Lunsmann-Nolting Kind of Tax Income Tax Period Ended 12/31/2002 Tax Deficiency <Overassessment> 2,890 Total 2,890 Department of the Treasury -- Internal Revenue Service Symbols Audit Statement CC:SB :1 :MAN:MLM:JMH SSN or EIN 141-40-4112 Date Prepare d 11/15/200 6 Docket Numbe r 13214-05 "S" DEFICIENCY (OVERASSESSMENT) (Increase or decrease in Tax and Penal ties) Ad ditions to the ta x Total 0 0 Interest for will be computed under section of the Internal Revenue Code . (Year) The deficiency shown above fo r does not take into account a payment of $ made on (Date) (Year) The interest shown on this report is only an estimate and does not reflect any special interest provisions . IRC section 6404(g) applies . Recomputation of the tax liability has been prepared in accordance with the opinion of the United States Tax Court filed on October 24, 2006 (T .C. Memo. 2006-175) q q q . Form 362 3 (Rev. April 1985 ) Name of Taxpayer: Anke Lunsmann-Nolting Kind of Tax Income Tax Year Ended Tax/Addition to Tax Date Revised Liabili Assessment (tax on return Additional Assessment s Docket Number 13214-05 " S" 12/31/2002 Tax Amount 16,658 13,768 Overassessments Total Assessments Increase (Decrease) In Assessment Revised Liability Statutory date Payments : Withheld 4-15-03 4-15-03 13,76 8 2,89 0 16,65 8 - (24,934 ) Less Refunds or Credits 6-9-03 11,16 6 T otal Payments Balance Due (or over pa ment Tax Year Ended ( 13,768) 2,890 Internal Revenue Code Reference Section Year 1 9 1 9 1 9 19 Department of the Treasury - Internal Revenue Servic e Statement of Account Schedule Numbe r A In Reply Refer To CC:SB : 1 :MAN :MLM :JM H Date Amount Date Amount Date Amoun t Date Return Filed Date Agreement Signed Statute Extended To Deficiency Notice Mailed Dat e Claim Filed Amoun t of Claim Form 3623 (Rev 4-85) Name of Taxpayer: Anke Lunsmann-Nolting ID Number: 141-40-411 2 Computation of Itemized / Standard Deduction - 2002 Standard Deduction Standard I Itemized Deductions Per Return or As Previously Adjusted Revised Adjusted Gross Income Filing Status : From selections below, enter appropriate number at right : Head of Household = 4 Qualifying Widow(er) = 5 Married Filing Separate and Spouse Itemizes = 6 1 . 2 . 3 . Single = 1 Married Filing Joint = 2 Married Filing Separate = 3 4 . Enter number of items that apply : Taxpayer age 65 or olde r Taxpayer blin d Spouse age 65 or olde r Spouse blin d 5. Allowable Standard Deduction If Filing Status From 0 1 2 and the Number shown on Line 4 is : 3 4 Line 3 is : the Standard Deduction is: 1 2 3 4 5 6 $4,700 $7,850 $3,925 $6,900 $7,850 $0 $5,850 $8,750 $4,825 $8,050 $8,750 $0 $7,000 $9,650 $5,725 $9,200 $9,650 $0 N/A $10,550 $6,625 N/A $10,550 $0 N/A $11,45 0 $7,525 N/A $11,45 0 $ 0 Itemized Deductions (Enter revised amounts) 6 . 7 . 8 . 9 . 10 . 11 . 12 . 13 . 14. 15 . 16 . 17 . 18 . 19 . 20 . 21 . 22 . 23 . 24 . 25 . 26 . Medical and Dental Expenses 30,203 6A . Adjusted Gross Income Limitation (7 .5% of Line 2) 9,04 1 6B . Deductible Medical and Dental Expenses Total Taxes Interest Expense : 8A. Investment Interest Expense 8B . Other Interest Expense Total Deductible Interest Expense Total Deductible Charitable Contributions Deductible Casualty or Theft Losses Deductible Moving Expenses Miscellaneous Deductions Subject to 2% Limitation 12A. Limitation Amount (2% of Line 2) 12B . Deductible Portion Other Miscellaneous Deductions : 13A . Gambling Losses 13B . Othe r 13C . Total Other Miscellaneous Deductions : Total Itemized Deductions Sum of Lines 6B, 8A, 10, and 13A Line 14 less Line 15 80% of Line 16 Adjusted Gross Income Enter $137,300 ($68,650 if married filing separately) Line 18 less Line 19 3% of Line 20 Smaller of Line 17 or Line 21 Deductible Itemized Deductions (Line 14 less Line 22) Larger of Allowable Standard Deduction or Itemized Deductions (Larger of Line 5 or Line 23) Standard / Itemized Deductions Per Return or As Previously Adjusted Adjustment to Standard / Itemized Deductions 38 5,58 5 2,41 1 17,52 0 120,54 3 137,30 0 0 0 Schedule 2 42,66 1 120,54 3 1 I I 4,70 0 21,16 2 14,17 3 38 4,51 5 3,174 0 43,062 21,16 2 21,90 0 0 43,06 2 43,06 2 42,66 1 40 1