THE MALDEN ADVOCATE–Friday, May 16, 2025 Page 17 OBITUARIES Dr. Allan Wendell Zalk Of Malden. Entered eternal rest on May 10, 2025 at the age of 89. Dr. Zalk was an educator throughout his career, working as a teacher in many areas including driver's education, special educator, guidance counselor, professor, and longtime assistant superintendent for the Malden Public Schools (where he wore many hats simultaneously including director of bilingual education, director of early childhood education, and director of special education, and others). Throughout his career, Dr. Zalk inspired many with his intellect, quiet wit, and humor, gently sparking ideas in others. Proud graduate of Boston University and Yeshiva University, where he was a pioneer in the field of special education and where he fell in love with NYC. Throughout his life, he was a role model for his children, grandchildren, and family through his righteous ways and faith in Judaism. He was the devoted husband of Linda (Mazonson) for over 62 wonderful years; dedicated brother-inlaw of Kenny Mazonson; beloved father of Julie & Barry Cohen and Jodie Zalk; adored grandfather of Maya & Avishai Geller, Ari Cohen & Rachel Borocov, and Shai Cohen; and cherished great-grandfather of Itai & Mia Geller. Dear cousin to many, and uncle of Jason Zalk. Predeceased by parents John and Jennie (Marcus) Zalk, older brother Marvin ("Mark") Zalk, and niece Mara Zalk. Private family services were held at the Goldman Funeral Chapel, interment followed at the Agudas Achim Cemetery in Melrose. In lieu of flowers, expressions of sympathy may be made to a charity of one's choice. Rosalie Antoinette (Abatematteo) DeGurski Passed away peacefully at home on May 5, at the age of 87. A lifelong Malden resident until moving to assisted living in Burlington last August, Rosalie was a remarkable and loving woman, a devoted wife and mother, a loyal friend, an animal lover, an avid reader, and a deeply spiritual person. Her family, her large circle of friends, and the Catholic church were the focus of her life. She loved to advocate for others, to try to improve the world around her, and to spread love to everyone she met. Her smile could light up a room. She was so very excited to be named as co-chair of the resident committee at her assisted living community. She enjoyed gardening and had hundreds of houseplants over the years that she loved to nurture. She loved to crochet and made dozens of afghans over the years which she gifted to family and friends. She could devour a book within a couple of days, especially enjoying Agatha Christie and other mystery authors. She enjoyed keeping up with current events and always had an opinion about the state of the world, often wondering why everyone couldn’t just be kind to and love one another. She is predeceased by her husband and soulmate of 61 years, Edward N. DeGurski; her son, Edward A. DeGurski; her sister, Carol Abatematteo; and her 2 beloved dogs, Annie and Lily. She is survived by her son, Stephen DeGurski and his husband, Michael Begay who she considered as a son, of Albi, France; her daughter-inlaw, Mary DeGurski, of Barrington, NH; her cousin, Patricia Stancato who she considered as her daughter, of Wakefield, MA; her grandchildren, Kathleen DeGurski, of Malden, MA and Edward A. DeGurski Jr, of Stoneham, MA; her great-granddaughter, Ella DeGurski of Stoneham, MA; her sister, Joanne Dermody, of Woodstock, GA; and a multitude of nieces, nephews, and friends. Services are being organized and will be announced in Rosalie’s updated obituary at www.BostonCremation.org/obituaries in the near future. In lieu of flowers, the family asks that donations be made in Rosalie’s memory to the MSPCA or to St. Jude Children’s Research Hospital, two of her favorite charities. Claire Ann Hallisey Of Malden, May 1, 2025. Passed away peacefully at Aberjona Nursing and Rehabilitation Center in Winchester. A lifelong resident of Malden, she enjoyed many years of employment at Malden Hospital as a patient escort. Claire is survived by her daughter Sherry Endicott and her husband Peter of Kingston, grandsons Greg of Plymouth, Peter and his wife Colleen of Duxbury, Brian and his wife Molly of Quincy, Sean and his wife Ann of Marshfield, 7 great-grandchildren, brother Leonard Hallisey and his wife Judy of Tewksbury, as well as several nieces and nephews. Claire was preceded in death by her father, Paul E Hallisey, mother Katherine J Hallisey, brother George L Hallisey and his wife Eileen. Visitation were held at the Breslin Funeral Home, Malden on Monday, May followed by her Funeral Mass celebrated at Immaculate Conception Church, Malden. Services concluded with interment in Holy Cross Cemetery in Malden. UNDERREPORTED INCOME T here are several Internal Revenue Service code sections that deal with taxpayers who underreport income. Code section 6001 puts the burden on taxpayers to maintain adequate records in order to verify that all of the taxpayer’s income has been reported and that the proper taxable income figure has been calculated for a particular calendar year. If a taxpayer’s accounting system or method utilized does not clearly reflect taxable income, under Section 446(b) of the Internal Revenue Code, the IRS has the authority to compute the taxable income using an alternative method. The IRS is given authority to use what it considers reasonable means to determine the taxpayer’s taxable income when the accounting records employed by the taxpayer do not support the income and deductions reported on a particular income tax return. If there is reason to believe that the taxpayer has not reported all of his or her income, the IRS can use an indirect method in order to reconstruct it. The several available methods employed by the IRS are listed in the Internal Revenue Manual and have been supported in several court cases. In a Third Circuit Court of Appeals case, the IRS was able to successfully reconstruct the taxpayer’s taxable income by analyzing bank deposits, cancelled checks, currency transactions, electronic debits, electronic transfers and account credits. Cash expenditures not from deposited funds or nontaxable sources were added to the taxpayer’s income. Deductible expenses that were not claimed on the taxpayer’s original return were, however, allowed as an offset to the unreported income. This theory of reconstructing income and expenses is supported in the Circuit Court of Appeals case of Calhoun v. United States, 591 F2d 1243, 1245 (9th Circuit, 1978). Based upon the reconstructed taxable income, the IRS assessed the taxpayer an additional income tax representing the deficiency as well as penalties for fraud. The Tax Court had originally sided with the IRS and the appeals court affirmed its decision. The taxpayer must maintain adequate records in order for the IRS to properly be able to determine if the correct taxable income figure has been reported. Also supporting this proposition is the case of Agnellino v. Commissioner, 302 F2d 797, 798-99 (3rd Circuit 1962). In this case and in many others, the court had determined that it is indeed the taxpayer’s responsibility to maintain adequate records in order to properly reflect income. If this is not the case, the IRS is authorized to employ various methods in order to arrive at the correct figure. In unreported income cases, it is presumed that the IRS’deficiency determination is corJoseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a master’s degree in taxation. rect so long as it is not “without rational foundation”. United States v. Janis, 428 US 433, 441(1976). A court may find that the IRS’ reconstruction of the taxpayer’s taxable income is reasonable and the burden of proof is then upon the taxpayer to prove otherwise. I always advise my clients to report all of their income. It’s very difficult to persuade a jury that you simply forgot to report the income. You are much better off being more aggressive with claiming deductions. It would be more likely than not for the deduction to simply be disallowed, unless the claimed deduction was so outrageous as to constitute income tax fraud. Taxpayers should also keep in mind that they may also be able to utilize these same methodologies in order to compute taxable income in the event records for some reason do not exist, such as in the case of being lost due to fire, storm or other casualty. If there is a material omission of income (25% or more of the taxpayer’s gross income not being reported on his or her tax return), the statute of limitations is increased from the general 3-year period to a 6-year period. For those taxpayers who choose to not file at all, the statute of limitation period for a particular year does not begin to run until the return is actually filed. It is always best to report all of your income and to file a return if required to. In cases where deductions cannot be substantiated, upon audit, you will lose the deduction.
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