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2010-132
Additions to Tax
Year Deficiency Sec. 6651(a)(1)
FINDINGS OF FACT
1
Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
2
Respondent conceded petitioner is entitled to: (1)
Depreciation deductions for all years at issue claimed on
Schedule C, Profit or Loss From Business; (2) Schedule C auto
expense deductions for 2001; (3) a long-term capital loss
deduction for 2002; and (4) Schedule C expense deductions for
2003.
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business:
income tax returns for all years at issue, she failed to actually
Business use
of Home
Self-employed
health insurance
Medical
Travel1
Total
to tax for late filing and late payment under section 6651(a)(1)
years in issue.
OPINION
Burden of Proof
U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S.
and meets other requirements, the burden of proof shifts from the
Deductions
expense but cannot fully substantiate it, the Court generally may
540, 543-544 (2d Cir. 1930). We may do so only when the taxpayer
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date and description of the gift; (3) the business purpose of the
persons entertained.
investment use based on the appropriate measure and the total use
1985).
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2. Travel Expenses
expenses, (2) time and place of travel, and (3) the business or
deductions.
percent of the expenses she claimed for business use of her home
deduct her total monthly payments for rent, cable, Internet, and
other utilities.
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a. Rent
T.C. 348, 353-354 (1990). A taxpayer may not deduct 100 percent
b. Utilities
were solely for her job. The only evidence petitioner presented
because she has not shown that more than 70 percent of her home
100 percent of the costs of health insurance for the years 1999-
2002.
additional deductions.
5. Medical Expenses
the taxable year for medical care that is not compensated for by
expenses.
116 T.C. 438, 446 (2001). Here respondent also bears the burden
health problems prevented her from filing and notes that she
present. We note that she was involved in two car accidents and
Conclusion