- 10 - 3. Unreimbursed Business Expenses Petitioner contends that he had $21,355 in unreimbursed employee expenses in 2001. We disagree. Petitioner did not offer any persuasive evidence showing that he may deduct any of these amounts. There is no evidence that petitioner paid any amounts for unreimbursed employee business expenses in 2001. We conclude that petitioner may not deduct any amount for unreimbursed employee business expenses in 2001, and we sustain respondent’s determination of petitioner’s deficiencies for 1998, 2000, and 2001. C. Whether Petitioner Is Liable for the Addition to Tax for Failure To Timely File Under Section 6651(a)(1) for 1998, and for the Accuracy-Related Penalty Under Section 6662(a) for 1998, 1999, and 2000 Section 7491(c) places on the Commissioner the burden of producing evidence that it is appropriate to impose a particular addition to tax or penalty. To meet that burden, the Commissioner need not produce evidence relating to defenses such as reasonable cause or substantial authority. Higbee v. Commissioner, 116 T.C. 438, 446 (2001); H. Conf. Rept. 105-599, at 241 (1998), 1998-3 C.B. 747, 995. Respondent has met the burden of production with respect to the addition to tax for failure to timely file a return for 1998 by showing that petitioner and Mrs. Clark filed a joint 1998 return on November 19, 2000. Respondent has met the burden of production with respect to the accuracy-related penalty underPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011