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Helvering, 290 U.S. 111, 115 (1933). However, pursuant to
section 7491(a), the burden of proof with respect to any factual
issue relating to ascertaining the liability for tax shifts to
the Commissioner if the taxpayer: (1) Maintained adequate
records; (2) satisfied the substantiation requirements; (3)
cooperated with the Commissioner’s agents; and (4) during the
Court proceeding introduced credible evidence with respect to the
factual issue involved. As discussed infra, we find that
petitioner failed to satisfy these requirements. Therefore, the
burden of proof does not shift to respondent.
Expenses for business use of a taxpayer’s home are
deductible under limited circumstances. For the expense to be
deductible, the taxpayer must show that the portion of the home
purported to be used for business is: (1) The taxpayer’s
principal place of business; (2) a place where the taxpayer meets
or deals with customers, clients, or patients; or (3) a separate
structure used in connection with the business. It must be used
exclusively on a regular basis for these things. Sec.
280A(c)(1)(A)-(C). Finally, in the case of an employee, the home
office must be for the convenience of the employer. Sec.
280A(c)(1) (flush language).
Petitioner seeks to satisfy the requirements of section 280A
by claiming that a portion of his home was his “principal place
of business” for purposes of the book writing project and that he
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