Back in the late 70s, a friend of mine was audited. The IRS agent looked at his name on his tax forms, then at him, and repeated this a few times. He then said, "Bill *****. Didn't I see you on TV officiating Pac 10 basketball"? Bill, smiling and replied, "Yes". "Then how come you haven't listed any officiating pay here"?
Bill had to contact every high school and college where officited in the previous three years and get his fee records. He not only had to pay taxes on those funds, but also interest, and a stiff fine.
I kept my mileage, association fees, rule books, uniforms, etc. It usually brought my totals down to zero. I was audited in 1981, and was complimented on my keeping, and reporting the income, on my officiating.
Bob
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