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business transportation rather than for personal commuting
expenses, or to show that he was not eligible for reimbursement
from DHS. Furthermore, petitioner testified that he did not know
how his return preparer came up with the figure for this
deduction. Respondent’s determination as to the claimed parking
fees and tolls deduction is sustained.
Business Expenses
Petitioner claimed a $5,190 deduction for other employee
business expenses.7 As with the claimed deduction for parking
fees and tolls, petitioner did not provide any evidence to
support this deduction, and he testified that he did not know how
his return preparer came up with the figure for this deduction.
Respondent’s determination as to the claimed business expense
deduction is sustained.
Job Search and Resume
Petitioner claimed deductions of $325 for job search
expenses and $155 for resume expenses. He testified that the
expenses were for computer ink and ribbons consumed to print job
announcements and his resume and for having his resume
professionally prepared.
7 On line 4 of Form 2106, Employee Business Expenses,
petitioner reported expenses other than vehicle expenses; parking
fees, tolls, and transportation; travel expenses while away from
home overnight; and meals and entertainment.
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Last modified: March 27, 2008