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Therefore, petitioner is not allowed a deduction for the
contribution of his truck in 2000.
Additionally, petitioner claims that he is entitled to a
deduction for the $1,556.66 of union dues that he paid in 2000
and for the $565 casualty loss in 2001. A taxpayer may either
elect the standard deduction allowed by statute or, in the event
his deductions amount to more than the standard deduction for
that year, elect to itemize his deductions on Schedule A,
Itemized Deductions. See secs. 63(b), 67. The standard
deductions for a single taxpayer in 2000 and 2001 were $4,400 and
$4,550, respectively. Sec. 63(c)(2). In the absence of other
evidence, neither the deduction of $1,556.66 in 2000 nor $565 in
2001 establishes petitioner’s right to deductions in excess of
the standard deductions allowed by respondent. (With respect to
the casualty loss, his deduction would also be limited or
eliminated by section 165(h).)
Additions to Tax
Respondent determined an addition to tax under section
6651(a)(1) for failure to file the 2000 return. Respondent
conceded the addition to tax for the similar 2001 return.
Respondent has the burden of production to show that petitioner
did not file his 2000 return. Sec. 7491(c). To avoid the
addition to tax, petitioner has the burden of proving that the
failure to file did not result from willful neglect and was due
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