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Petitioner claimed deductions for unreimbursed employee
business expenses totaling $11,270 and $13,397 for 2002 and 2003,
respectively. Petitioner attached some documentation of these
expenses for both years. However, respondent demonstrated to the
Court’s satisfaction that the documentation did not reflect that
petitioner incurred such expenses.
In that regard, petitioner reported traveling 36,600 miles
during 2002 and deducted expenses based on that mileage.
Respondent established that petitioner’s employers did not expect
or require petitioner to travel as part of his job. Moreover,
respondent also demonstrated at trial that both of petitioner’s
employers had reimbursement plans to cover legitimate employee
business expenses during 2002 and 2003. Petitioner did not
present at trial or on brief a plausible explanation for the
mileage claimed. The complete lack of credible evidence to
substantiate petitioner’s claimed employee expenses and
respondent’s presentation convinces the Court that the
unreimbursed employee business expenses were properly disallowed.
As to the other miscellaneous expenses claimed on Schedules
A of petitioner’s 2002 and 2003 returns such as tax preparation
fees, job search expenses, traveling expenses, and annual fees
for a safety deposit box, petitioner failed to substantiate these
expenses as required by section 6001 and related regulations.
Sec. 6001; sec. 1.6001-1(a), (e), Income Tax Regs. Consequently,
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