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1047 (9th Cir. 1969); Lombard v. Commissioner, T.C. Memo.
1994-154, affd. without published opinion 57 F.3d 1066 (4th Cir.
1995). Accordingly, we disregard these documents in reaching our
decision about the unreimbursed employee expenses deduction.
3. Section 68(a) Limit on Itemized Deductions
If a taxpayer’s adjusted gross income (AGI) exceeds an
“applicable amount,” her itemized deductions are subject to a
reduction. Sec. 68(a). The applicable amount for 2000 was
$128,950. Rev. Proc. 99-42, 1999-2 C.B. 568. We have held that
petitioner cannot deduct her claimed carryover on her 2000
Federal income tax return. Therefore, petitioner’s AGI for 2000
was $208,095, and her itemized deductions are subject to a
computational reduction under section 68(a).
II. Additions to Tax
A. Burden of Production
Section 7491(c) provides that the Commissioner will bear the
burden of production with respect to the liability of any
individual for additions to tax and penalties. “The
Commissioner’s burden of production under section 7491(c) is to
produce evidence that it is appropriate to impose the relevant
penalty, addition to tax, or additional amount”. Swain v.
Commissioner, 118 T.C. 358, 363 (2002); see also Higbee v.
Commissioner, 116 T.C. 438, 446 (2001). If a taxpayer files a
petition alleging some error in the determination of an addition
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