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JENNIFER TEPPER

LIVES IN: Rockville and Sparrows Point, Maryland

IN THIS ISSUE: Wrote about playing on a travel ice hockey team as an adult. “I never would have imagined that at 45 years old I would be playing in travel ice hockey tournaments and feeling the adrenaline of competition like I did when I played collegiate soccer. It is a welcomed sensation that blends fond memories with new adventures.”

WHAT SHE DOES: She is the co-founder of LiveMudita, a consultancy that works with nonprofit and small business clients to grow their revenues, focus on anti-racist learning and communicate their mission.

HOW SHE SPENDS HER TIME OFF THE ICE: Chasing after her 2-year-old twin boys and 4-year-old son while keeping up with her other five children (ages 12 to 24), raising backyard chickens, writing a memoir, managing vacation rental properties and helping others plan travel experiences.

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YUNYI DAI

LIVES IN: Pasadena, California

IN THIS ISSUE: She created the illustrations for our cover and our story on financial advice during different periods of life. “I had a lot of fun brainstorming ideas that deal with what work and money mean in different stages of life.”

WHAT SHE DOES: She is a freelance illustrator. She is passionate about creating editorial illustrations, children’s book illustrations, illustrated GIFs and 3D illustrations. Her work has appeared in The Wall Street Journal, Scientific American, Current, articles for NPR Next Generation Radio, and other outlets.

ADVENTURE TIME: “Food, traveling, skiing, watching movies and cat spotting are my favorite things to do during the weekends.”

THE EARLY DAYS: Her first art tool was Elmer’s Classic Glitter Glue. “I made a great mess out of it.”

Drapery Reupholstery Pillows Fabrics

5414 Randolph Rd. Rockville 20852 Visit Showroom Mon-Sat 9:30am-6pm • 301-424-1900 www.RockvilleInteriors.com

Readers’ Pick, A Top Vote Getter Best Dentist 2013 | 2015 | 2017 | 2019 | 2021

Readers’ Pick, Best Dentist 2011

EDITORIAL

EXECUTIVE EDITOR Anne Tallent

MANAGING EDITOR Kelly Kendall

ASSOCIATE EDITOR Kathleen Seiler Neary

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DESIGNER Olivia Sadka

BETHESDA BEAT ACTING MANAGING EDITOR Julie Rasicot

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BETHESDA BEAT REPORTERS Ginny Bixby, Steve Bohnel, Akira Kyles, Dan Schere

RESTAURANT CRITIC David Hagedorn

CONTRIBUTING EDITORS Eugene L. Meyer, Louis Peck, Carole Sugarman

COPY EDITORS Elisabeth Herschbach, Steve Wilder

CONTRIBUTING WRITERS Caralee Adams, Jennifer Barger, Rachel Pomerance Berl, Stephanie Siegel Burke, Dina ElBoghdady, Margaret Engel, Robin L. Flanigan, Christine Koubek Flynn, Dana Gerber, Amy Halpern, Amy Reinink, Bethany Rodgers, Kristen Schott, Mike Unger, Mark Walston, Carolyn Weber

PHOTOGRAPHERS & ILLUSTRATORS Edgar Artiga, Skip Brown, Goodloe Byron, Laura Chase de Formigny, Erick Gibson, Stacy Zarin Goldberg, Lisa Helfert, James Kegley, Alice Kresse, Deb Lindsey, Liz Lynch, Lindsey Max, Mary Ann Smith, Louis Tinsley, Joseph Tran, Michael Ventura

Bethesda Magazine is published six times a year by Z-Pop Media, LLC © 2021-2022

Letters to the editor: Please send letters (with your name, the town you live in and your daytime phone number) to letters@bethesdamagazine.com.

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10 IRS Red Flags as IRS Audits Are Expected to Increase

DAVID S. DE JONG Principal

Tax Law

With the newly enacted Inflation Reduction Act increasing the budget of the Internal Revenue Service by $80 billion over ten years and the added resources dedicated in substantial part to hiring new personnel, the number of audits by IRS is expected to increase in the coming years and be targeted at upper income individuals.

Here are ten of the most audit triggering factors on an individual tax return:

Inconsistency with information returns. Use Form 8082 to explain differences with K-1s. In other cases, show the amount on the information return on a support schedule and back out the portion incorrectly reported and provide a brief explanation.

Significant business losses. IRS will be looking to see if the activity is a hobby or whether start-up expenses have been deducted rather than capitalized.

High Schedule C income. IRS will seek to determine if all income is reported and if personal expenses are being deducted. Reduce the chances of audit with an S corporation or multi-member LLC.

High home mortgage interest deduction. IRS is looking to spot those deducting interest on more debt than permitted.

High charitable contributions. IRS scrutinizes cash contributions inconsistent with an individual’s income as well as significant property donations which require a complete Form 8283 and often a qualified appraisal.

“Tax sheltered” investments. The tax representations made to investors often do not hold up under scrutiny. The current focus is on syndicated conservation easements.

An unusually large deduction. Consider a brief explanation on a support schedule.

Foreign bank accounts. Submit Form 8938 to IRS and the FBAR to Treasury as required.

Round numbers. Too many line items ending in 0 or 5 and IRS will believe you are estimating or making up numbers.

Irreputable preparers. IRS will audit large numbers of returns of preparers who are under scrutiny. Use a reputable preparer and, for a complex return, a top accountant.

Stein Sperling can assist you in your audit, administrative appeal or litigation as well as any other federal or state tax matter.

301-340-2020 www.steinsperling.com

David S. De Jong is a tax, business and estates attorney. With over 45 years of experience, he focuses his practice in tax controversy, tax and estate planning, as well as business transactions and valuations.

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ALL THAT GLITTERS

THE VIBE IS ALL sparkles and Christmas spirit at Enchant, the sprawling, immersive holiday experience that’s taking over Nationals Park for the third year. Four million lights make up a walk-through maze that includes Instagram-worthy scenes around every corner, such as a 100-foot Christmas tree, a glittering light tunnel and traditional holiday motifs that include ornaments, toys and reindeer. Attempting to answer the vexing question of how Santa delivers presents all over the world in just one night, Enchant invites guests to go on a scavenger hunt in the maze in search of gears that belong to a “magic timepiece.” Stamp a “maze passport” as you find the gears and drop off completed passports for a chance to win a visit to a Hallmark Channel Christmas movie set.

An ice skating trail ($15) loops through a Christmas light forest. In the winter village you’ll find musical performances and a holiday market featuring local vendors selling gifts and crafts, plus festive snacks and beverages—think s’mores, homemade doughnuts, hot chocolate, spiked apple cider, and specialty cocktails served in a light bulb-shaped cup. Other attractions include photo ops with Santa and kids activities that include crafts, games and story time with Mrs. Claus.

Enchant runs Nov. 25 through Jan. 1 at Nationals Park, 1500 S. Capitol St. SE, Washington, D.C., enchantchrist mas.com. Tickets are available online and start at $34 for adults and $18 for children; free for younger than 2.

DIVE IN

GET PREPARED TO EXPLORE the exhilarating world under the sea—meeting manta rays, sea turtles, tropical fish—by taking scuba diving lessons in Montgomery County. One Ocean Scuba in Silver Spring’s Kemp Mill neighborhood sells scuba gear and offers training for enthusiasts as young as 10.

Three steps are required to become a certified diver: online learning, confined dives in pools, and open water dives.

After learning about the gear and hand signals in online learning, which can be done at each student’s own pace, trainees go on a minimum of two dives in local pools and then a minimum of four dives over two days in a lake or other large body of water.

Once they’re certified, divers can look forward to an excursion on their next vacation. They also can join co-owner Cindy Rosselle at Dive Against Debris events to clean up waterways. The events are guided by the PADI AWARE Foundation, a nonprofit with the mission to drive local action for global ocean conservation. Rosselle says she and her group of divers have adopted an area in the Susquehanna River in Havre de Grace, Maryland, so they can dive there and pull up trash and debris.

One Ocean Scuba’s shop is open Monday through Saturday from 10 a.m. to 6 p.m. and closed Sunday. The open water certification course starts at $499; it’s an additional $199 for open water dives for full certification; equipment packages start at $151.95, which includes a mask, fins and a snorkel. 1351 Lamberton Drive, Silver Spring, 240-669-8568, oneoceanscuba.com.