Jean Erick Fortius - Page 8

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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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