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and cooperate fully with respondent’s reasonable requests.
Petitioner therefore bears the burden of proof.
Petitioner’s Claimed Itemized Deductions
Deductions are a matter of legislative grace, and the
taxpayer bears the burden of proving that he is entitled to any
deduction claimed. Rule 142(a); New Colonial Ice Co. v.
Helvering, 292 U.S. 435, 440 (1934). The taxpayer is required to
maintain records that are sufficient to enable the Commissioner
to determine his correct tax liability. See sec. 6001; sec.
1.6001-1(a), Income Tax Regs.
Petitioner provided no information as to itemized deductions
and effectively conceded the issue. Respondent is accordingly
sustained on this issue, except to the extent of concessions made
prior to trial. Petitioner’s assertion that she should not be
liable for tax because her return preparer may have violated
certain laws is misplaced. Congress has provided the
Commissioner with remedies that may be enforced against dishonest
return preparers. See secs. 6694, 6695, 7407; Hyler v.
Commissioner, T.C. Memo. 2005-26. There is no provision in law,
however, that would relieve petitioner of her personal liability
for a tax deficiency on account of a dishonest return preparer.
Hyler v. Commissioner, supra. We note that a taxpayer may be
relieved from an accuracy-related penalty under section 6662(a)
where the taxpayer reasonably relies on a return preparer. ASAT,
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