- 13 - find that petitioner has failed to carry his burden of establish- ing that he is entitled for his taxable year 2002 to the deduc- tion that he claims for the use of his automobile.9 On the record before us, we also find that petitioner has failed to carry his burden of establishing that he is entitled for his taxable year 2002 to the deduction that he claims for meals. The record is devoid of reliable evidence relating to the amount, the time, and the place of the meal expenses that peti- tioner contends he is entitled to deduct. Petitioner acknowl- edged at trial that he has no receipts for any of the meal expenses at issue because “I was told that meals * * * that was the one thing you could claim without receipt.” Moreover, it is not clear whether petitioner used the M&IE rate set forth in appendix A of 41 C.F.R. chapter 301 in claiming such meal ex- penses. If he did use such a rate, he did not use the correct rate set forth in appendix A. In document two, which is the only document in the record detailing petitioner’s claimed total meal expenses of $7,904 shown in his 2002 Form 2106-EZ, petitioner 8(...continued) those claimed job site locations by looking at the mileage readings reflected in his automobile during that year. However, petitioner admitted at trial that document one which purports to show all his claimed job site locations during 2002 was not prepared until shortly before the trial in this case and that he has no records showing the mileage readings reflected in his automobile during that year. 9At trial, petitioner conceded that he “overclaimed 3,000 some odd miles”.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011