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THE REVERE ADVOCATE – FRIDAY, MAY 16, 2025 Page 15 ~ REVERE HIGH SCHOOL PATRIOTS SPRING SPORTS ROUNDUP ~ Girls track wins GBL title, softball explodes for 21 runs, tennis, volleyball notch wins By Dom Nicastro R evere High School Spring sports saw the undefeated girls track and fi eld team clinch the Greater Boston League regular-season title with two more wins. Meanwhile, varsity softball delivered a 21-run mercy-rule win, baseball battled Lynn English and boys volleyball and tennis earned key victories. Girls track wins GBL championship, finishes regular season 7-0 The Revere High School girls track and fi eld team wrapped up its regular season as undefeated GBL champions for the second straight season (fourth overall if you count indoor track), improving to 7-0 after wins over Medford (94-37) and Lynn English (98.5-37.5). “Happy to report the girls took home two more wins on Monday to fi nish the regular season 7-0,” said head coach Racquel MacDonaldCiambelli. “Weather-wise, it was a tough meet in 50-degree temps and rain. The girls pulled through though and dug for that title.” Junior Gemma Stamatopoulos led the team again, scoring 13 points versus Medford with fi rst-place fi nishes in the long jump (15 feet, 3.5 inches) and 1-mile run (5:47.3), and second in the high jump (4-8). She added 11 points versus Lynn English, placing third in high jump. Senior Liv Yuong contributed 13 points in both meets, taking fi rst in the high jump (4-10) and 100-meter hurdles (18.2), while also placing second in the long jump (13-9) against English. Ashley Cabrera Rodriguez earned 10 points in both meets, winning the triple jump (30-1) and 400-meter hurdles (1:21.9). Olivia Rupp debuted in the 2-mile with back-toback wins (12:37.1) and added second-place fi nishes in the 800 meters (2:39.6). Other fi rst-place fi nishes included: • Francoise Kodjo — Shotput (27-1) • Amina Larhzal — Discus (67-7) • Haley Peralta — Javelin (75-0) • Victoria Osias — 200 meters (29.3) • Rania Hamdani — 400 meters (1:06.2) Second-place fi nishers: • Marwa Riad — Triple jump (28-11.75), 400 vs. English (1:11.7) • Aidah Louaddi — Shot put (23-5) • Jocelyn Lazo — Discus vs. Medford (54-6), javelin (72-6) • Dayana Ortega — 100-meter hurdles (18.8) • Mayaah Ndi — 100 meters vs. English (14.4) • Isabella Marin Isaza — 200 meters vs. English (30.0) • Gigi Zierten — mile vs. English (6:24.1) • Daniela Santana Baez — 2-mile (15:50.8) Third-place contributors: • Ndi — High jump vs. Medford (4-6) • Amy Astu Rodriguez — Triple jump vs. English (26-2.5) • Nour Maihouane — Shot put vs. Medford (17-9.5) • Hamdani — Discus vs. Medford (51-8) • Larhzal — Javelin vs. Medford (57-8) • Kesley Morales — 100-meter hurdles (19.6) • Emma DaCrosta — 800 meters vs. English (3:08.9) Softball crushes Malden behind Smith’s four-hit, four-RBI Day Revere softball rolled to a 21-0 win over Malden, backed by a dominant outing from Shayna Smith and a no-hit performance by Danni Randall. Smith went 4-for-5 with four RBIs, including a home run and three run-scoring singles. Randall struck out 10 and allowed no hits over fi ve innings. Lea Doucette also homered and drove in three runs, while Jordan Martelli and Anna Doucette added key RBIs. SPORTS | SEE Page 19 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 correct 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. Joseph 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.

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