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to purchase and clean uniforms, shoes, hats, and a raincoat for
work. Petitioner did not provide any evidence concerning either
the cost of each item of clothing she purchased or the cost to
clean the items. Further, the purchase of the uniform was not a
necessary expense under section 162(a) because petitioner
voluntarily purchased the uniform instead of wearing the uniform
provided by her employer. We conclude that petitioner is not
entitled to a deduction for the claimed expenses for work
clothing or for the care of the work clothes, and respondent’s
determination is sustained.
5. Tax Preparation Fees
A taxpayer may be allowed a deduction for ordinary and
necessary expenses paid or incurred during the taxable year in
connection with the determination, collection, or refund of any
tax. Sec. 212(3).
Petitioner presented no evidence to support the claimed
deduction for tax preparation fees. We conclude that petitioner
is not entitled to the claimed deduction for tax preparation
fees, and respondent’s determination is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011