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average of $12.50 a day. Petitioner offered no testimony or
other evidence with respect to cleaning and washing expenses.
Petitioner therefore is not entitled to a deduction for this
item. See Vanicek v. Commissioner, supra. Respondent’s
determination on this issue is modified to the extent that
petitioner is entitled to a deduction of $16,500.
4. Addition to Tax Under Section 6651(a)(1)
If a tax return is not timely filed, an addition to tax will
be assessed “unless it is shown that such failure is due to
reasonable cause and not due to willful neglect”. Sec.
6651(a)(1). The Commissioner has the burden of production with
respect to the liability of any individual for an addition to tax
under section 6651(a)(1). Sec. 7491(c). The burden of showing
reasonable cause under section 6651(a) remains on the taxpayer.
Higbee v. Commissioner, 116 T.C. 438, 446-448 (2001).
The parties stipulated that petitioner filed his 2002 tax
return on April 15, 2004. Respondent therefore has met his
burden of production. At trial, petitioner offered no testimony
with respect to this issue. Accordingly, respondent’s
determination is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011