- 8 - duties and activities were required of Herbert as a sergeant instructor, but the title of the position itself suggests that the primary duty would be instructing students at the academy. Thus, we find that the duties and activities of a correctional officer and a sergeant instructor are significantly different. Upon completing the courses, Herbert met the 2-year college education requirement of the instructor position. We find that these courses qualified Herbert for the duties and activities of a sergeant instructor. Accordingly, we conclude that the education qualified Herbert for a new trade or business and sustain respondent's disallowance of the education expenses under section 162. Job-Seeking and Tax Return Preparation Expenses Petitioners also claimed deductions for miscellaneous expenses incurred in job seeking and for tax return preparation. Petitioners have presented no evidence to support the claimed job-seeking expenses or the tax preparation fee. We cannot be sure that petitioners intended to abandon these issues, but in any case we sustain respondent's disallowance of these deductions as petitioners have not met their burden of proof on these matters. Trade or Business Expenses As we stated earlier, section 162(a) allows a deduction for all ordinary and necessary expenses incurred during the taxable year in carrying on a trade or business. An employee's trade orPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011