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under section 6651(a)(1) in the amount of $162, and an accuracy-
related penalty under section 6662(a) in the amount of $256.
Petitioner resided in Hollywood, Florida, at the time he filed
his petition.
After concessions, the remaining issues are: (1) Whether
petitioner is liable for the addition to tax under section
6651(a)(1); and (2) whether petitioner is liable for the
accuracy-related penalty under section 6662(a).
The facts may be summarized as follows. Petitioner is an
insurance agent. Petitioner filed two Schedules C with his 1994
return, only one of which was questioned by respondent in the
notice of deficiency. On the Schedule C in issue, petitioner
classified himself as a statutory employee and reported a net
loss of $8,543.
In the notice of deficiency, respondent disallowed the loss
claimed on the Schedule C for lack of substantiation. The
disallowed expenses related to deductions claimed for office
expenses, "dues and subscriptions", and automobile expenses.2
Petitioner's 1994 return was originally due on April 17,
1995.3 Sec. 6072(a). Petitioner applied for and received an
2 The parties stipulated that petitioner is entitled to $6,007
of the $8,543 in expenses claimed on the Schedule C, thereby
resolving the substantiation issue raised in the notice of
deficiency.
3 Because April 15, 1995, fell on a Saturday, a return filed
on the following Monday is deemed timely under sec. 7503.
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