Ibrahim Keita - Page 8

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          schedule, but at the hospitals in which he provided licensed                
          vocational nursing services.  To the extent that petitioner used            
          his home for administrative activities, he has not established              
          that the work at home was for the convenience of his employer.              
          Based on the foregoing, we hold that petitioner’s use of his                
          garage for scheduling and faxing does not fulfill the business              
          use exception of section 280A(c)(1), and petitioner is therefore            
          not entitled to a deduction for business use of his home.                   
               B.   Computers, Monitors, and Fax Machine                              
               At trial, petitioner tried to establish that he was entitled           
          to deduct $3,949 as Schedule C business expenses on his 2004 tax            
          return for computers, monitors, and a fax machine.  Because                 
          petitioner’s computer and peripheral equipment do not fall within           
          the home office exception to section 274 under section                      
          280F(d)(4)(B),2 they are listed property under section                      
          280F(d)(4), and their deductibility is subject to the strict                
          substantiation requirements of section 274(d).                              
               When a taxpayer establishes that he has incurred a                     
          deductible expense but is unable to substantiate the exact                  

               2 Listed property does not include any computer or                     
          peripheral equipment used exclusively at a regular business                 
          establishment.  Sec. 280F(d)(4)(B).  Any portion of a dwelling              
          unit shall be treated as a regular business establishment if (and           
          only if) the requirements of sec. 280A(c)(1) are met with respect           
          to such portion.  Sec. 280F(d)(4)(B).  For the reasons discussed            
          above, petitioner’s use of his garage does not satisfy the                  
          requirements of sec. 280A(c)(1), and therefore the computers,               
          monitors, and fax machine are listed property.                              

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