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ptef*!®"* T:ea«uOf IK V . • 4-H'ersTake Shortcuts To Easier Machine Sewing PAGE 3 - PLAINDEALER - WEDNESDAY, SEPTEMBER 3,1975 • o ^ This column of questions and answers on federal tax matters is provided by the local office of the U.S. Internal Revenue Service and is published as a public service to taxpayers. The column answers questions most frequently 'asked by taxpayers. Q. I use my automobile^for business travel. I would (like information on the standard mileage rate for automobile fex- penses. A. "When determining deduc­ tible auto expenses resulting from business use, you have the option of claiming a de­ duction for the entire cost of the automobile's operation in­ cluding depreciation, or the standard mileage rate. The standard mileage rate is 15 cents a mile for the first 15,000 miles, of business use and ten cents for each suc­ ceeding mile of business use each year. Parking fees and tolls incurred during business use are deductible in addition to the standard mileage rate. To use the standard mileage rate, you must: own the car; not use the car for hire (such/ as a taxicab); not operate ji fleet of cars, using more than one car simultaneously; nise only the straight line method of depreciation and not claim additional first year deprecia­ tion on the car. If your alternate vehicles for business purposes, you may claim the standard mileage rate on each car, if all qualify. However, you must first com­ bine the business mileage from the cars and then apply the standard mileage rate to the total business miles driven. Q. When I took a new out- of-town job I had to break my apartment lease. The landlord kept my security deposit. Can I deduct the loss as a moving expense? -- A. If the landlord kept your deposit because the apartment needed cleaning or redecorat­ ing, you cannot claim a deduc­ tion. However, you can claim a deduction if the deposit is for­ feited because certain specific terms of the lease are broken as a result of the move. Remember, in order to claim moving expense deductions the distance between your new place of employment and for­ mer residence must be at least 50 miles farther than the distance between your former job and former residence. You must also work at least 39 weeks full time during the 12 months immediately after you move. You may deduct your \0t AND YOUR HEALT̂ /̂fl! MEDICAL 'GO-ROUND' Dear Dr. Esse; I'm dizzy. Not actually so, but from going around to visit so many doctors. I've been suffering from a low-down backache for months. I've consulted at least a dozen or so doctors. None has helped me. My backache hangs on stubbornly. Where can I go? What can 1 do? -- Mr. H. Dear Dr. Esse: I've suffered from backache since I put on about 50 pounds during the past year. I haven't been to any doctor. After all, what can a doctor do for the garden-variety backache? All I've taken is aspirin and hot soaks that relieve me a bit. Does it make sense to visit a doctor for backache? -- Mrs. F. REPLY: If you attempt to classify any group of human beings, don't be surprised to find some outstanding differences in behavior. Mr. H. and Mrs. F. are examples. In the first instance, he claims to have visited more than a dozen doctors. Perhaps true, but often exaggerated. Sometimes phone calls or casual talks at a dinner party or other social gathering are called visits. But it's possible that Mr. H. is one of many sufferers who get on the medical "go-round" seeking relief. (I've called this practice medical merry-go-round, but on second thought, I believe that there's no place for "merry" in this description.) What Mr. H. should do is choose ONE doctor who seems more interested and competent than all the rest -- and stay with him. He will have a better chance of getting well. If this doctor can't help, then he will ask for advice from an orthopedist or from a neurologist. For it's important to know the actual cause of the backaches. Arthritis? Disc trouble? Fibrositis? Or anything else. As for Mrs. F., it's possible that an increase of 50 pounds is in itself reason enough for added strain on her back. Perhaps weight reduction is more important than taking aspirin. But her mistake is in not having had any medical advice at all. She may pride herself on not jumping on the medical go-round, but this may only lead to further needless suffering from backache. She needs diagnosis, too. If taking off excess weight doesn't help, then I suggest consultation with at least one doctor. If there's any moral to all this it may be this: Difficult though it may be, whatever the complaint, try to find ONE good doctor. He will take the responsibility to make the proper diagnosis and prescribe treatment that will bring relief? * * * Dear Dr. Esse: I am 57 and exceptionally sensitive to cold, whether it is the weather, cold water, or even opening a refrigerator door. When I mention it to my doctor, all I get is a blank stare. Am I imagining it? -- Mr. F. ^ *"• J COMMENT: Ask for a thyroid function test. If this is normal, ask your doctor to refer you to an allergist. It has been recognized that some people are atually sensitive -- or allergic -- to cold. allowable moving expenses even if you do not itemize your de­ ductions. Q. A private company awarded me a fellowship for . use while I am working toward a Ph.D. Is this taxable income? A. Any fellowship you re­ ceive while you are a degree candidate that is made primari­ ly to further your education and training may be excluded from your income subject to the following conditions: you are not employed by the firm when you receive the grant; you are not being compen­ sated for past services to the firm; you do not obligate your­ self to perform present or fu­ ture services. However, the amounts paid to you in pur­ suing your studies are not excludable if your studies or research are primarily for the firm's benefit. Small Tax Case Procedure of U. S. Tax Court Your federal income tax return has been audited by an IRS examiner and an ad­ ditional tax of $305 was pro­ posed. You did not agree with the examiner's decision and you have asked for a District Conference to resolve the dis­ pute. However, no agreement on the amount of tax due was reached during this confer­ ence. You took the next step within the IRS and asked for a hearing by the Regional Ap- pellato Division. Again, no agreement was achieved. Having exhausted the ad­ ministrative appeals system of the IRS, your next step in­ volves the courts. After the .examiner's find­ ings, you could have gone di­ rectly to court but you had hoped to avoid that route by settling wiin me ma since most cases are disposed of in this fashion. Now you begin to examine your options within the courts. You discover that you can take your case to the U.S. Tax Court, the U.S. Court of Claims, or your U.S. District Court. All of these courts are within the Judicial Branch and are not part of the IRS. If you choose to petition the Court of Claims or the Dis­ trict Court you must first pay the contested tax. If you win your case, the tax is re­ funded. Further research reveals that the U.S. Tax Court has a special Small Tax Case Pro­ cedure for taxpayers with dis­ putes involving tax of $1,500 or less. This route seems worthy of further exploration. You decided to write to the Clerk of the Tax Court, U.S. Tax Court, Washington, D.C. 20217, and ask for additional information. A few days later you have received instructions and a petition form. The information contains some good news. The court holds sessions in more than one hundred cities and one of them happens to be about 20 miles from your residence. And you needn't have a lawyer to represent you. A unique feature of the Small Case Procedure of the Tax Court is that neither side may appeal the decision, nor can the verdict set a precedent for future cases. You also must send in the petition form within 90 days of the date the IRS sent you its formal "notice of de­ ficiency." You fill out the simple form and submit the required $10 while specifying the location convenient to you. The court has been peti­ tioned and you are on your way. Sept. 2nd thru Sept. 30th PERMANENT WAVE REG. 15.00. Perm... NOW 12.00 Reg. 17.50 Perm....NOW 13.50 Reg. 20.00 Perm... NOW 15.00 Reg. 25.00 Perm.... NOW 20.00 Prices include Hair Shaping, shampoo and set -SENIOR CITIZEN SPECIAL--- PERMS-$10.00 - Mon. Tues. & Wed. MISTERS COIFFEURS 3701 W. ELM ST. McHENRY 385-7550 Time and energy saving shortcuts make home sewing easier and more fun for 4-H'ers 9-19 and their leaders in the national 4-H sewing machine program. The special training course with related literature is sponsored by The Singer Company through the National 4-H Service Committee. Learn-by-doing sessions are supervised by Cooperative Extension Service professionals. CHICAGO--Home sewing can be done more quickly and easily if some guidelines are followed. Choose a pattern that has few details and a small num­ ber of pattern pieces, advises Marlene Odle, Texas Exten­ sion Service clothing special­ ist. Organize sewing and pressing equipment in one area, keep equipment in good working condition and do as much machine stitching as possible. Shortcuts like these plus new step-by-step instruction books make sewing simpler for 4-H'ers and their leaders in the national 4-H sewing machine program. The pro­ gram is in its 21st year of sponsorship by The Singer Company. " a Sewing aids introduced The ^.new instructional literature, which includes two illustrated member manuals and a leader's guide, was developed jointly by Singer, the Cooperative Extension Service and the National 4-H Service Committee. The first of the new 4-H member manuals, "Know the Sewing Machine," teaches the beginning sewer how to thread and operate the machine safely and efficiently and how to stitch basic seams. After completing the 48-page unit, a 4-H'er should be able to make simple cloth­ ing, accessories and craft items. "Master the Sewing Ma­ chine," the second, more advanced member manual, covers regulation and care of the machine, and zig-zag stitching. A 4-H leader's guide accompanies the two member units. Everyone can sew The national 4-H sewing machine program is designed to give 4-H'ers from 9 to 19 practical experience tn sewing machine use and care. At the same time it offers program leaders-adult volunteers, jun­ iors and teens-a chance to improve their teaching skills. Under the supervision of -Extension Service profession­ als, 4-H'ers learn that opera­ ting a sewing machine can be easy and fun. There's excite­ ment in creating something unique, whether it's a decora- fivplv vpet room curtains or puppets for a 4-H play. And there's a sense of accomplishment in following a sewing project through to completion, from selection of pattern and fab­ ric to cutting and stitching to applying the finishing touch­ es. Additional information on this and other 4-H programs is available from county ex­ tension agents. OLD MISSION...Mission San Diego de Alcara was the first of the great California missions. Located in San Diego, it was founded in 1769 by Padre Junipero Sierra whose statue is pictured. 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