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benefit of the doubt and assume that he was seeking the same job
at another location.
Petitioners claimed a $14,971.38 deduction for traveling
expenses that they claim they incurred in seeking employment. Of
this amount, petitioners argue that $2,937 is attributable to
their Miami, Florida, job search; $1,592 is attributable to their
Los Angeles, California, job search; $2,927 is attributable to
their Washington, D.C., job search; $2,879 is attributable to
their Chicago, Illinois, job search; and $738 is attributable to
their local job search.
As a general rule, the determinations of the Commissioner in
a notice of deficiency are presumed correct, and the taxpayer
bears the burden of proving the Commissioner’s determinations in
the notice of deficiency to be in error. Rule 142(a); Welch v.
Helvering, supra at 115. Section 7491(a), which shifts the
burden of proof to the Commissioner under certain circumstances,
does not apply with respect to this factual circumstance because
petitioners neither alleged that section 7491 was applicable nor
established that they fully complied with the statutory
substantiation requirements of section 7491, as shown below.
Sec. 7491(a)(2)(A) and (B).
Moreover, deductions are a matter of legislative grace, and
the taxpayer bears the burden of proving that he or she is
entitled to any deduction claimed. Rule 142(a); New Colonial Ice
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Last modified: May 25, 2011