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Dr. Ivan I. Incisor and his wife Irene are married and file a joint return for 2017. Ivans Social Security number is 477-34-4321 and he is 54 years old (D.O.B. 7/18/63). Irene I. Incisors Social Security number is 637-34-4927 and she is 51 years old (D.O.B. 8/2/66). They live at 468 Mule Deer Lane, Boulder, CO 99206. There daytime phone number is 321-123-4567. Assume that they have essential health coverage for the full year, and did not purchase health care through the federal market place. Iras insurance coverage was for his family through Bitewing Dental Clinic.

Dr. Incisor is a dentist and he took 6 months off work to attend a cosmetic dentistry degree program in 2017. He is employed at Bitewing Dental Clinic. For two of those months he was considered unemployed and received unemployment compensation.

The Incisors have an 11-year-old son (D.O.B. 2/15/2006), Ira, who is enrolled in the 5th grade at the Perpetual Perpetuity School. Iras Social Security number is 690-99-9999. When Irene began her Schedule C business, day care was needed for Ira after school. The Incisors paid $4,000 to a Day Care Center. The Day Care Center was (Humpty Dumpty, 100 Mule Drive, Boulder, Co 99206 Tax Id 38-0000000) The Incisors also have an 19 year-old daughter, Iris, who is a part-time freshman student at Snow Mass Community College (SMCC). Iris Social Security number is 899-99-9999. Iris is married to Sean Slacker (SS No. 896-33-0954), who is 19 years old and a part-time student at SMCC. Sean and Iris have a 1-year-old child, Seth Slacker (SS No. 648-99-4306). Sean, Iris, and Seth all live in an apartment up the street from Ivan and Irene during the entire current calendar year. Sean and Iris both work for Seans wealthy grandfather as apprentices in his business. Their wages for the year were a combined $50,000, which allowed them to pay all the personal expenses for themselves and their son.

Ivan went to a local casino and won $6,000 playing Keno on 7/04/2017. Ivan had no other gambling income or loss for the year. This amount was reported on the W-2G. The winnings were reported to Colorado State Lottery Commission, Denver, CO. (fed id 38-1238790). There was no federal taxes withheld.

In February, Irene received $50,000 in life insurance proceeds from the death of her friend Sharon.

In July, Ivans Uncle Igor died and left him real estate (undeveloped land) worth $72,000.

In March of 2008 Ivan loaned a friend (Bob Borrower) $10,000. This debt was evidenced by a written note and Bob was supposed to repay it in 2016. In 2017 Bob filed for bankruptcy and the debt is completely worthless.

Ten years ago, Ivan and Irene were divorced. Ivan married Mary Molar, but that marriage did not work out and they were divorced a year later. Eight years ago, Ivan and Irene were remarried. Under their divorce decree, Ivan pays Mary $13,000 per year alimony. All payments were made on time during 2017. Marys Social Security number is 667-34-9224.

Bitewing Dental Clinic, Inc., pays Ivans dental license fees and membership dues to dental organizations. During 2017, Bitewing paid $1,240 for such dues and fees for Ivan.

Ivan and Irene paid the following in 2017 (all by check or an otherwvise be substantiated) Ivan and Irene's 2017 Payments Contributions to Perpetual Pe Tuition to Perpetual Perpetuity Catholic School for Ira Clothes to Salvation Army (10 bags in good condition) 7/15/2017 Contributions to George Kerry's Congressional Campaign Psychotherapy for Irene Doctor Bills Medical Insurance Premiums Eveglasses for Ira Prescription Medication and Drugs Credit Card Interest Catholic Churchh $400 $6,000 $350 $250 $1,000 $8,000 $10,000 $375 $1,000 $1,345 Interest on Ivan's dental school loans-Form 1098E-Country Mortgage-Box 1 $2,500 (Ivan carried a half course load in 2017, and the loan was for tuition. The loan Interest paid in 2017 related to the tuition from the 2016 year) Tuition paid in 2017-Assume that Ivan took these courses to maintain and improve his existing skills as a Dentist. This amount was reported on the Form 1098-T. (See attached Form 1098-T). This was the first time Ivan has used any education credits. Ivan has not been convicted of any felony drug offense Ivan and Irene paid the following in 2017 (all by check or an otherwvise be substantiated) Ivan and Irene's 2017 Payments Contributions to Perpetual Pe Tuition to Perpetual Perpetuity Catholic School for Ira Clothes to Salvation Army (10 bags in good condition) 7/15/2017 Contributions to George Kerry's Congressional Campaign Psychotherapy for Irene Doctor Bills Medical Insurance Premiums Eveglasses for Ira Prescription Medication and Drugs Credit Card Interest Catholic Churchh $400 $6,000 $350 $250 $1,000 $8,000 $10,000 $375 $1,000 $1,345 Interest on Ivan's dental school loans-Form 1098E-Country Mortgage-Box 1 $2,500 (Ivan carried a half course load in 2017, and the loan was for tuition. The loan Interest paid in 2017 related to the tuition from the 2016 year) Tuition paid in 2017-Assume that Ivan took these courses to maintain and improve his existing skills as a Dentist. This amount was reported on the Form 1098-T. (See attached Form 1098-T). This was the first time Ivan has used any education credits. Ivan has not been convicted of any felony drug offense

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