Edward Charles Jones - Page 10

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          employment tax.4  The $13,480 claimed as expenses on petitioner’s           
          Schedule C included $12,301 for home office expenses.5  In the              
          notice of deficiency, respondent determined that the claimed home           
          office expenses were unreimbursed employee business expenses that           
          were allowable as itemized deductions, subject to the limitations           
          of section 67, rather than as deductions related to a trade or              
          business activity.  Petitioner contends he was an independent               
          contractor and was not an employee of Techmatics.  Therefore, he            
          contends, the expenses are deductible as trade or business                  
          expenses on Schedule C of his return.                                       
               At the outset, the Court notes that only the 1998 year is              
          properly before the Court.  A valid notice of deficiency and a              
          timely filed petition are prerequisites to this Court’s                     
          jurisdiction to redetermine a deficiency.  Secs. 6212 and 6213;             
          e.g., Pyo v. Commissioner, 83 T.C. 626, 632 (1984).  The burden             
          of proving that this Court has jurisdiction is on the taxpayer.             
          Cassell v. Commissioner, 72 T.C. 313, 317-318 (1979); Patz Trust            
          v. Commissioner, 69 T.C. 497, 503 (1977).  Moreover, each taxable           

               4    Petitioner also included two other Schedules C for two            
          other trade or business activities, with losses totaling $1,774.            
          These activities are not at issue in this case.                             
               5    Petitioner made computational errors on his original              
          return but has conceded respondent’s computations.  The amounts             
          of home mortgage interest and real estate taxes paid in 1998                
          attributable to his activity with Techmatics were $1,059 and $97,           

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