- 8 -
precluded from deducting them. See Weyts v. Commissioner, T.C.
Memo. 2003-68. A contrary conclusion would contravene the
statutory text and the purpose of recordkeeping for contributions
in excess of $250.
4. Mileage
Petitioner argues that he may deduct as a miscellaneous
itemized deduction an amount for the 275.1 miles that he drove
during the year in connection with the determination of his
personal income tax liabilities. Respondent argues that all of
this mileage is personal and, hence, nondeductible. Respondent
also argues that the mileage was not incurred either in
connection with the determination, collection, or refund of a
tax, or as an ordinary and necessary expense related to the
determination, collection, or refund of a tax. Yet, respondent
does not dispute (and in fact has stipulated) that the 275.1
miles were driven for the purposes which we have described supra
at p. 5.
We hold that petitioner may deduct all of the disputed
mileage at the standard mileage rate. Section 212(3) allows an
individual to deduct “all the ordinary and necessary expenses
paid or incurred during the taxable year * * * in connection with
the determination, collection, or refund of any tax.” The
Treasury Department has interpreted this section as follows:
Expenses paid or incurred by an individual in
connection with the determination, collection, or
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011