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the threshold requirement under section 165(h), and thus he is
not entitled to a casualty loss deduction.
F. Tax Preparation Software and Publications
Petitioner claims a deduction for $166.49 for purchases of
tax preparation software and publications. Petitioner failed to
introduce any documentation to substantiate his entitlement to
this deduction. See sec. 6001; sec. 1.6001-1, Income Tax Regs.
Therefore, we conclude that petitioner is not entitled to deduct
the $166.49 for tax preparation software and publications.
III. Section 6651(a)(1) Addition to Tax
Section 6651(a)(1) imposes an addition to tax of up to 25
percent of the amount required to be shown as tax for failure to
timely file a Federal income tax return, unless the taxpayer
shows that the failure is due to reasonable cause and not due to
willful neglect. Sec. 6651(a).
Section 7491(c) places the burden of production on the
Commissioner to show that the imposition of an addition to tax or
penalty on a taxpayer is appropriate. To satisfy this burden,
the Commissioner must present sufficient evidence that the
particular penalty is appropriate to impose on the taxpayer.
Higbee v. Commissioner, 116 T.C. 438, 446 (2001). If the
Commissioner makes such a showing, the burden of proof is on the
taxpayer to raise any issues that would negate the
appropriateness of the penalty, such as reasonable cause. Id.
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