Preheat oven to 360 degrees F. Grease the bottom of 2 (two) 8 inch round pans OR 1 (one) 9 x 13 pan. If you are unsure of which pan to use, see worksheet on pages 18 and 19.
Line 1 Butter A minimum of half a pound (8 oz), but not to exceed 1 (one) pound (See line 4).
Line 2 Sugar Light brown or white, unless you or your spouse had a financial account in a foreign country in 1990, in which case, dark brown sugar must be used. DO NOT substitute for molasses or honey. Use 1 (one) cup and adjust to taste.
Line 3 Eggs Six OR half a dozen, whichever is greater.
Line 4 Semisweet Chocolate 12 oz. Non-farm families may choose the optional method of using cocoa powder. If you elect the cocoa method, add ½ oz (one tablespoon) of butter to each 3 tablespoons of cocoa or multiply by .9897 per ounce of substitution. For adjustments to sugar, see page 29. Add total of additional butter to Line 1 (above). Sugar adjustments should be reflected in the final total of Line 2. For additional information on cocoa adjustments, see Schedule ADJ.
Line 5a Flour White Measure 2 (two) cups, sifting optional. If you are a federal, state or local government employee, you may be eligible for an excess flour tax credit, see instructions for Form 301.
Line 5b Flour Whole Wheat Measure 1 2/3 cups, sift only if the taxpayer is deceased.
Line 5c Alternative Flour Method Measure 1 cup of white flour plus ¾ cup whole wheat flour, sift only if you were born before January 1, 1939.
Line 6 Vanilla 1 (one) teaspoon. See Schedule ZE for reporting use of imitation vanilla flavoring. You may be able to deduct the cost of real vanilla extract in 2005, if you itemize deductions.
Line 7 Salt 1/3 teaspoon (optional). If you are a head of household with dependents and were born during a leap year, you must add salt.
Line 8 Baking Powder 1 ½ teaspoons. Use of baking soda will result in a penalty.
Line 8a Walnuts 8 oz chopped. You may be eligible to use pecans or almonds. See Part III of Schedule PE, Itemized Substitutions.
Line 9 In a bowl (medium capacity), cream butter and sugar for 3 minutes, or until well blended, whichever occurs first.
Note: If using the non-farm cocoa method [see line 4], add additional butter and cocoa at this point.
Line 10 Incorporate eggs, one at a time, into creamed mixture. If the eggs are from a farm of which you are the sole owner, you may be eligible for a Fowl Credit (follow instructions for Form 301 under For the Birds)
Line 11 Stir in vanilla, regardless of method.
Line 12 In a double boiler, carefully melt chocolate at low heat. If you are using the non-farm cocoa method, disregard the preceding instruction and stir cocoa into the creamed mixture. Then stir in flour from Lines 5a, 5b or 5c. Add salt, if applicable.
Line 13 Add chopped nuts to mixture, see line 8a. Stir until you are satisfied with the consistency.
Line 14 Pour batter into pan(s), which you should have prepared earlier. Bake in a preheated oven for 40 to 50 minutes, whichever is greater. After removing cake pan(s) from oven, cool for 10 minutes or 12 minutes for 9 x 13 pan. Then turn cake onto cooling racks and cool completely. For cooling times refer to Table 3b on page 17. To see if you are eligible for frosting, complete Worksheet 1a in the instructions for Frostings, Toppings and Fillings.
TIP: Do not try this at home!!!! This recipe is intended for use by experienced professionals only. Take to your nearest tax professional for expert preparation.
Written by Roxanne Augenstein, Northern Arizona Financial Services