Roger H. and Michelle H. Stewart {ages 45 and 45) are married and live at 641 Body Way. I{Jasper, WY 326139. Rogl is a consulting engineer, and Michelle is a paralegal. The}.r file a joint return and use the cash basis for tax purposes. 1\". proconnect. 1. Trained as a mining engineer, Roger has developed considerable expertise in the treatment and disposition of waste material. He is also well versed in the Federal and state requirements for land reclamation project: Roger operates a consulting business through which he advises clients on these matters. Roger's business activit},F code is 5419M}. Most of his clients are small and medium sixe mine ownersr'operators located in Wyoming and contiguous states (e.g., Montana, Idaho, Utah). Usuallv, Roger is retained bv a client on a contract fee basis and is reimbursed for all outofpocket expenses. In performing hi services, Roger usuallv visits the job site and later submits his recommendations in a written report along with a statement for his services and expenses. Roger received the following amounts from his consulting business in 21MB: Fe for services rendered $ 92,300 Expense reimbursements Airfare 338.2119 Meals 6,1 Lodging 5.2 Transportation taxis, airport limos, car rentals) 92D Subtotal for expense reimbursement 242 Total received $113220 Roger also