Ibrahim Keita - Page 10

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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                
               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