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Petitioners filed a timely petition challenging the notice
of deficiency. They included an explanation of their
disagreement referencing Mr. Alderman’s “inability to drive due
to a sight disability” and stating: “I claimed that a normal
commute was not deductible but that amount I payed [sic] above a
normal commute should be.”
Prior to trial, petitioners conceded the adjustment made in
the notice of deficiency to include the taxable portion of
Mr. Alderman’s Social Security income. Also, although
petitioners during trial preparation raised an issue of
petitioners’ entitlement to additional employee business expense
deductions for professional dues and educational expenses, they
ultimately elected to litigate only the deductibility of costs
related to Mr. Alderman’s transportation to work.
Discussion
I. Burden of Proof
As a general rule, determinations by the Commissioner are
presumed correct, and the taxpayer bears the burden of proving
otherwise. Rule 142(a). Section 7491 may operate, however, in
specified circumstances to place the burden on the Commissioner.
Section 7491 is applicable to court proceedings that arise in
connection with examinations commencing after July 22, 1998, and
reads in pertinent part:
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Last modified: May 25, 2011