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Petitioner timely filed a Form 1040, U.S. Individual Income
Tax Return, for 2003 in which he claimed: (1) A deduction of
$12,509 for excess unreimbursed employee and other miscellaneous
expenses; and (2) a deduction of $7,250 for charitable
contributions. On or about August 22, 2005, petitioner filed a
Form 1040X, Amended U.S. Individual Income Tax Return, for 2003,
in which he claimed a deduction under section 179 with respect to
a motor vehicle. In his amended return, petitioner
recharacterized a portion ($8,585 of “vehicle used in business
travel” and $5,094 of “home office deduction”) of the excess
unreimbursed employee and other miscellaneous expenses that he
had previously reported on Schedule A, Itemized Deductions, as
“business profit/loss”.2 As a result of these amendments,
petitioner claimed a $2,482 refund.
With respect to Form 1040, respondent disallowed: (1) The
entire deduction for excess unreimbursed employee and other
miscellaneous expenses; and (2) all but $500 of the deduction for
charitable contributions. Based on these disallowances,
respondent issued a notice of deficiency reflecting a $5,850
deficiency in tax and a $1,170 penalty under section 6662(a).
2Petitioner’s 2003 tax return was not introduced into
evidence. However, the amended return was produced and shows
petitioner’s recharacterization of the amounts as indicated.
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