- 8 - taxpayer may deduct as moving expenses only the cost of transporting household goods and personal effects and travel, including lodging but not meals, from the former residence to the new residence. Sec. 217(b). Petitioner bears the burden of proving he may deduct moving expenses.3 Petitioner did not substantiate any of the claimed moving expenses. Petitioner testified that about $20,000 of the $34,304 that he deducted as moving expenses is the amount he spent to replace the roof on his Idaho home. That expense is not deductible under section 217(b). 2. Business Expenses a. Telephone Expenses Petitioner contends that he had about $11,000 in telephone expenses for TAI in 2000. He testified that telephone expenses of about $11,000 were eventually paid. Petitioner offered no telephone bills showing amounts owed or bank records to show that he paid any telephone bills in 2000 or at any time. We conclude that petitioner may not deduct any amount as a telephone business expense for 2000. b. Internet Uplink Services Expense Petitioner testified that he paid about $47,000 to an entity known as Viawest for Internet uplink services, and he contends that he may deduct that amount for 2000. We disagree. 3 Petitioner does not contend (nor does the record support a conclusion) that the burden of proof is shifted to respondent under sec. 7491(a).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011