-4-
handwritten letter from the Colorado Springs police department
stating that “several burglaries to storage units” had occurred
and “at least three units were burglarized” and (2) an unsigned,
undated, typed letter from the storage facility stating that
petitioners’ storage unit was one of several storage units
subject to “vandalism and theft”. The El Paso County Sheriff’s
office investigated the burglaries and prepared a report listing
the storage units that had been burglarized.3 That report does
not list petitioners’ storage unit among those burglarized.
When this case was tried in part on October 26, 2005,
respondent’s counsel proffered to the Court and to petitioners
that petitioner would have had to drive approximately 100,000
miles to receive a mileage deduction of $30,752. Subsequently,
petitioner asserted that his business miles during the subject
years were as follows: 5,280 miles for commuting to his part-
time jobs in each of 2000 and 2001; 28,600 miles and 31,900 miles
for job searching in 2000 and 2001, respectively; 7,000 miles and
8,000 miles for church-related visits in 2000 and 2001,
respectively; and 6,800 miles for graduate studies in 2001.
Also at trial on October 26, 2005, the Court ordered the
parties to attempt to determine the allowable deductions among
themselves. Subsequently, petitioners met with one of
respondent’s tax compliance officers, Anthony Atkinson
3 Colorado Springs is located in El Paso County.
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Last modified: November 10, 2007