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unscheduled business mileage. Stores reimbursed petitioner for
certain expenses during the year 2002. Petitioner left the
company in November of 2002.
Petitioner had a personal cell phone during 2002 that he
also used for business calls. Petitioner paid a flat rate, no
matter how many phone calls were made on the phone.
On petitioner’s Schedule A, Itemized Deductions, attached to
his Federal income tax return for 2002, petitioner deducted
unreimbursed employee business expenses of $13,980, tax
preparation fees of $550, and charitable contributions of $1,755,
of which $1,260 was listed as being made by cash or check.
Respondent disallowed all of the deductions for lack of
substantiation.
The unreimbursed business expenses deducted by petitioner
included a “Uniforms” expense deduction of $850. As petitioner
presented no argument or evidence on the issues of uniform
expenses and tax preparation fees, he is deemed to have conceded
them. See Rule 34(b)(4); Rybak v. Commissioner, 91 T.C. 524, 566
n.19 (1988).
Discussion
Petitioner has made no argument that the burden of proof
shifting provisions of section 7491(a)(1) apply to this case, nor
has he offered any evidence that he has complied with the
requirements of section 7491(a)(2). The burden of proof in this
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