- 15 -
books, DVDs, and sheet music, all of which related to his
profession. A $670 charge was for new publicity shots. The
foregoing items are deductible. Attending various concerts is a
nondeductible personal expense. Sec. 262. Petitioner is
entitled to deduct the union dues he paid of $3,415 and business-
related bank fees of $1,679.
All other determinations by respondent are sustained.
Section 7491(c) places the burden of production on
respondent with respect to the liability of any individual for
any penalty, addition to tax, or additional amount. Higbee v.
Commissioner, 116 T.C. 438, 446 (2001). To meet his burden of
production, respondent must come forward with sufficient evidence
indicating that it is appropriate to impose the relevant penalty.
Id. The burden of proof remains on the taxpayer with respect to
issues such as reasonable cause or substantial authority. Id.
Because petitioner untimely filed his 2000 return, respondent has
satisfied his burden of production with respect to the addition
to tax under section 6651(a)(1). Id. at 447. Respondent has
satisfied his burden of production with respect to the accuracy-
related penalty under section 6662(a) because petitioner took
inconsistent positions on his return and amended return.
Section 6651(a)(1) provides for an addition to tax for
failure to file a Federal income tax return by its due date,
determined with regard to any extension of time for filing
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011