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employee business expenses which petitioner did not report on his
returns for each of the years 2001 and 2002.
The issues remaining for decision are the claimed employee
business expenses, which is composed of mileage expenses relating
to the business use of petitioner’s automobile for each of the
years in issue and the accuracy-related penalties.
Burden of Proof
Generally, the burden of proof is on the taxpayer. Rule
142(a)(1). Under section 7491, the burden of proof shifts from
the taxpayer to the Commissioner if the taxpayer produces
credible evidence with respect to any factual issue relevant to
ascertaining the taxpayer’s liability. Sec. 7491(a)(1).
Petitioner has neither argued that the burden of proof should
shift nor satisfied the criteria that would cause the burden of
proof to shift. Given the lack of documentation and information
provided by petitioner in this case, we conclude that the burden
of proof remains with petitioner.
Mileage Expense
Section 162(a) permits a deduction for the ordinary and
necessary expenses paid or incurred during the taxable year in
carrying on a trade or business. A trade or business includes
the trade or business of being an employee. O’Malley v.
Commissioner, 91 T.C. 352, 363-364 (1988). Expenses that are
personal in nature are generally not allowed as deductions. Sec.
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Last modified: May 25, 2011