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II. Schedule A Deductions
On Schedule A of his 2004 return, petitioner claimed
itemized deductions of $48,599. Respondent disallowed $19,897 of
this amount, which consisted of claimed unreimbursed employee
expenses of $9,384, and attorney’s and tax preparation fees of
$11,375, reduced by 2 percent of petitioner’s adjusted gross
income.
A. Unreimbursed Employee Expenses
Petitioner claimed a deduction of $9,384 for his vehicle
expenses on Schedule A. He completed Form 2106-EZ, Unreimbursed
Employee Business Expenses, and claimed that he drove 25,024
miles for business. Petitioner provided mileage logs totaling
12,985 miles.
Petitioner contends he worked as a licensed vocational nurse
and contracted with several agencies to work at various jobs at
hospitals in the community. Petitioner argues that he is
entitled to a deduction for the mileage because he was traveling
from his home office to the various contracting jobs, so he was
traveling from one job to another.
Pursuant to section 162, expenses relating to the use of an
automobile that a taxpayer pays or incurs while commuting between
the taxpayer’s residence and the taxpayer’s place of business or
employment are not deductible because such expenses are personal,
and not business expenses. See Fausner v. Commissioner, 413 U.S.
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Last modified: November 10, 2007