Jin Xiong - Page 7

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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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