MARTIN ALAN KAPP
Pilots at Vinton Ave, Los Angeles, CA

License number
California A0984567
Issued Date
May 2015
Expiration Date
May 2017
Category
Airmen
Type
Authorized Aircraft Instructor
Address
Address
4288 Vinton Ave, Los Angeles, CA 90232

Professional information

Martin Kapp Photo 1

Income Tax Preparation System For Traveling Taxpayers

US Patent:
2003004, Feb 27, 2003
Filed:
Aug 21, 2001
Appl. No.:
09/934629
Inventors:
Martin Kapp - Los Angeles CA, US
International Classification:
G06F017/60
US Classification:
705/031000
Abstract:
A system for determining travel deductions for taxpayers who stay overnight in cities remote from their homes as part of their employment includes a city rate table that identifies allowed per diem expense rates for a plurality of cities. Means are provided for inputting and maintaining data in the table and for inputting cities visited and durations of stay for the taxpayer and expense reimbursements received from the taxpayer's employer. Means are provided for calculating a total of all per diem expenses based upon the city rate table and the input cities and number of days of stay in the cities and for offsetting the reimbursements against the total to determine an incidental expense allowance. For use with merchant sailor taxpayers, the system includes a ship location table with city rate codes for each day of a tax year for a plurality of ships and means for inputting names of ships on which a taxpayer has worked with starting and ending dates for work on each of the ships. Means are provided for determining locations and durations of stay for the taxpayer based upon the ship location table and the input ship names and starting and ending dates for work on each of the ships. Means are provided for identifying and linking all tasks and results of those tasks associated with the preparation of a tax return, assigning each uncompleted task to workers of the required skill level and for indicating completion of each task for removal from the system.


Martin Kapp Photo 2

Income Tax Preparation System For Traveling Taxpayers

US Patent:
7761333, Jul 20, 2010
Filed:
Oct 13, 2004
Appl. No.:
10/964335
Inventors:
Martin A. Kapp - Los Angeles CA, US
International Classification:
G06G 1/14, G06Q 20/00, G06F 17/22, G06F 19/00
US Classification:
705 22, 705 31
Abstract:
A system for determining travel deductions includes a city rate table identifying allowed per diem expense rates for each city. Cities visited, durations of stay and expense reimbursements received from the taxpayer's employer are input to the system. The system calculates a total of all per diem expenses and for offsets reimbursements received against the total to determine an incidental expense allowance. For use with merchant sailors, a ship location table with city rate codes for each day of a tax year for a plurality of ships is compared with the sailor's input ship names and starting and ending dates for work on each of the ships. A system for truckers and bus drivers includes a GPS tracking system that continuously provides vehicle locations to the system for calculation of per diem expense allowances when coupled with a daily vehicle use table and receiver code and vehicle number correlation table.