Hey, this is an English text. I want you to translate it into the Tunisian dialect. Please follow these steps:
1. Translate step by step and highlight differences between Tunisian dialect and Modern Standard Arabic.
2. Highlight sections you are confident translating into the Tunisian dialect.
Translate this text into the Tunisian dialect, focusing on capturing the essence of the language nuances:

T.C. Memo. 2011-121 UNITED STATES TAX COURT BISWESH B. MALI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18668-07. Filed June 2, 2011. Biswesh B. Mali, pro se. Mark S. Schwarz, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined a deficiency of $3,409 and an addition to tax under section 6651(a)(1)1 of $852 with respect to petitioner’s 2003 Federal income tax. After 1 All section references are to the Internal Revenue Code of 1986, as in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. All dollar amounts are rounded to the nearest dollar. - 2 - concessions,2 the issues for decision are: (1) Whether petitioner is entitled to a deduction of $724 for meals and entertainment expenses;3 (2) whether petitioner is entitled to a deduction of $3,456 for car and truck expenses; (3) whether petitioner is entitled to a deduction of $10,130 for supplies expenses;4 and (4) whether petitioner is liable for an addition to tax under section 6651(a)(1) of $852. FINDINGS OF FACT Some facts are stipulated and are so found. The stipulation of facts, with accompanying exhibits, is incorporated herein by this reference. At the time the petition was filed, petitioner resided in Nevada. Petitioner was self-employed in the business of graphic design during 2003 as a sole proprietor. As part of his business, he produced T-shirts, promotional flyers, billboard 2 The notice of deficiency disallowed $13,000 that petitioner claimed as a wages expense on his Schedule C, Profit or Loss From Business. Petitioner conceded at trial that he had no wages expense. Petitioner has not disputed respondent’s determination that he is liable for self-employment tax of $2,495 (computed on the assumption that the other adjustments in the notice of deficiency will be sustained). Accordingly, petitioner is deemed to have conceded this issue. See Rule 34(b)(4). 3 Petitioner claimed meals and entertainment expenses of $1,200 on his Schedule C but conceded at trial that the expenses did not exceed $724. 4 Petitioner did not claim any supplies expenses on his Schedule C but contended at trial that he had $10,130 in supplies expenses. - 3 - advertisements, and television commercials. Petitioner reported $22,290 in gross receipts on his Schedule C from his graphic design business and claimed $22,466 in expenses. Respondent disallowed the deduction for $17,656 of the expenses. Petitioner conducted the graphic design business from his residence. Petitioner has two bachelor’s degrees: One in microbiology from a university in his native Nepal and the other in graphic design from Midwestern State University in Texas. Respondent concedes that petitioner was granted an extension of time to file his 2003 Federal income tax return until August 15, 2004. Respondent received petitioner’s 2003 return on April 19, 2006. OPINION I. Meals and Entertainment Expenses Respondent disallowed a deduction for meals and entertainment expenses of $1,200 as petitioner originally claimed. Petitioner now concedes that his meals and entertainment expenses did not exceed $724. Petitioner