T.C. Summ ary Opi ni on 20 14 -8 7

UNITED STAT ES TAX COURT

EUGENEVILLARREAL AND SOON S. VILLARREAL, Pet it io ne rs v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 23 43 9- 11 S. Fi le d S ep te m be r 3, 2 01 4.
Eug en e Vil la rrea l an d S oo n S . Vil la rrea l, p ro ses e. Sze Wan Fl or en ce Ch ar, fo r res po nd en t.

SUMM ARY OPINION CARLUZZO, Spec ia l Tri al Ju dg e: Thi s ca se was h eardpu rs ua ntto th e pr ov is io ns of s ect io n 7 46 3 o f th e In te rn al Rev en ue Co de in effe ctwhen th e-2
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pe ti ti on was fi le d. Pur su an t t o s ect io n 7 46 3( b) , th e d eci si on to be en te redis no t 1
rev ie wab le by any

ot he r co ur t, an d t hi s o pi ni on sh al l n otbe tre at edas p rece de nt fo r an y ot he r cas e. In a no ti ce o f de fic ie nc y

da te d J ul y

15 , 20 11 (no ti ce), re sp on de nt de te rm in eda $2 1,4 10 de fic ie nc y in pe ti ti on ers ’ 20 08 Fed eral in co m e ta x a nd im po se d a$1 ,07 0.5 0 s ect io n 6 65 1( a)(1 ) ad di ti on to tax an d a$4 ,28 2 s ect io n 66 62 (a) a ccu racy-rela te d p en al ty. Afte r co nc es si on s, t he is su es forde ci si on are: (1 ) whe th er p et it io ne rs are en ti tl edto va rio us tra de or b us in es s ex pe ns e d educ ti on s in ex ces s o f th e am ou nt s n ow al lo wedby resp on de nt ; (2 ) whe th er p et it io ne rs are
en ti tl edto m or tg ag e in te res t d educ ti on s i n e xc es s o f th e am ou nt s n ow al lo wedby
res po nd en t; (3) whet he r pe ti ti on ers are l iabl e fo r a s ect io n 6 65 1( a)(1 ) ad di ti on to ta x; an d (4 ) whe th er p et it io ne rs are l iabl e fo r a s ect io n 6 66 2( a) ac cu racy-rela te d pe na lt y . Bac kg ro un d Pet it io ne rs are, an d wer e atall ti m es rel ev an t, m arri edto each ot he r. Thei r
un ti m el y joi nt20 08 Fed eral in co m e ta x re tu rn(return) was fi le d o n No ve m be r 6, 20 09 . Whe n t he ti m e th e p et it io n was fil ed , pet it io ne rs res id edinNew Jer se y . Unl es s o th erwi se in di cat ed , sec ti on refe ren ces are t o t he Int ern al Rev en ue 1 Co de of 1 98 6, as am en de d, i n e ffec t fo r th e y ear i n i ss ue . Rul e ref eren ces are t o th e Tax Co ur t Ru le s o f Prac ti ce an d P ro cedur e.-3
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Mrs . Vil la rrea l o rg an iz edArt Fl or is t, LLC (ArtFlo ris t), i n 2 00 3. Du rin g 20 08 Art Fl or is t o pe rat edou t o f ren te d s pa ce i n aco m m erci al bu il di ng inNew Je rs ey . Alth ou gh itis no t en ti rel y cle ar fro m

th e rec or d, i t ap pe ars th atMrs
. Vil la rrea l ra n t he da y -to -d ay op erat io ns of ArtFlo ris t an d M r. Vil la rrea l as si st ed he r in va rio us , if n otful ly exp la in ed , way s. Mrs . Vil la rrea l m ai nt ai ne d ach eck in g a cco un t an d asav in gs acco un t fo r Art Fl or is t, ea ch sep arat e fro m pe ti ti on ers ’ pe rs on al ba nk in g a cco un ts . In ad di ti on to Art Fl or is t’s b an k a cco un t re co rd s an d t he reg is te rs ass oc ia te d wi th th e acc ou nt s, pe ti ti on ers ret ai ne d re cei pt s an d i nv oi ces form an y of t he ex pe ns es th atArt Fl or is t in cu rred
. Pet it io ne rs reque st ed , andwere g ran te d, an ex te ns io n o f ti m e wit hi n wh ic h to fil e th ei r return. Th e due da te forth e return was ex te nd edto Octo be r 15 , 20 09
. As n ot ed , th e return was no t fi le d u nt il Nov em be r 6, 2 00 9. Ap pa ren tl y , Mr. Vil la rrea l p rep aredth e return u si ng a co m m erci al ly avai labl e return p rep arat io n
so ftwa re p ro gr am . Am on g o th er t hi ng s an d a s re le va nthe re, the return i nc lu de s: (1 ) a Sch edul e A, Ite m iz edDedu ct io ns , on whi chpe ti ti on ers cla im eda $4 0,8 63 ho m e m or tg ag e in te res t d educ ti on ; (2 ) a Sch edul e C, Pro fitor Lo ss Fro m Bu si ne ss , sh owi ng Mrs . Vil la rrea l as th e p ro pr ie to r of Art Fl or is t; an d (3 ) a Sch edul e E, Sup pl em en ta l In co m e an d Lo ss , on whi ch , as re le va nthe re,-4
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pe ti ti on ers cla im eda $3 2,3 94 de du ct io n fo r m or tg ag e in te res t at tri bu tabl e to two
ren ta l p ro pe rti es . The Sch edul e C i nd ic at es th atth e it em s re po rte d t he reo n wer e rep or te d
us in g t he cas h b as is m et ho d o f acc ou nt in g a s fo ll ows :

Inc om e: Gros s re cei pt s o r sa le s $9 2,9 56 Cos t o f go odso ld - 0 - Retu rn s an d a ll owa nc es 1,0 08 Gros s i nc om e 91 ,94 8 Exp en se s: Adve rti si ng 1,9 93 Car an d t ru ck 5,9 59 Deprec ia ti on an d s ect io n 1 79 57 Ins ur an ce (o th er t ha n h eal th ) 53 9 Int eres t (o th er) 6,6 47 Legal an d p ro fes si on al servi ces 3,2 58 Office 213 Rentor l eas e o f ot he r bu si ne ss pro pe rty 15,0 00 Sup pl ie s 43 ,18 2 Taxes an d l ic en se s 4,77 9 Util it ie s 10,1 72 Othe r ex pe ns es 14 9 Tot al 91 ,94 8 Net p ro fit /l os s - 0 --5
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In th e n ot ic e res po nd en t d is al lo wedforlac k o f su bs ta nt ia ti on : (1 ) de du ct io ns cla im edon th e Sch edul e C fo r ad ve rti si ng , in te res t (o th er), re ntor le as e o f ot he r bu si ne ss pro pe rty, sup pl ie s, t ax es an d l ic en se s, an d u ti li ti es ; (2 ) th e de du ct io n fo r ho m e m or tg ag e in te res t cl ai m edon th e Sch edul e A; an d (3 ) th e de du ct io n fo r m or tg ag e in te res t cl ai m edon th e Sch edul e E. Res po nd en t al so im po se d asec ti on 66 51 (a)( 1) ad di ti on to tax on acco un t o f pe ti ti on ers ’ fai lu re t o fil e th e return b y

it s due da te an d asec ti on 66 62 (a) a ccu racy-rela te d p en al ty on
se ve ral gro un ds , in cl ud in g “ ne gl ig en ce o r di sr eg ardof r ul es or r eg ul at io ns ” an d

“ su bs ta nt ia l u nd ers ta te m en t o f in co m e ta x” . Oth er ad jus tm en ts m ad e in th e n ot ic e
are c om pu ta ti on al an d n eedno t b e ad dr es se d. Dis cu ss io n Res po nd en t n ow ag rees th atpe ti ti on ers are en ti tl edto de du ct io ns forso m e
orat l eas t p or ti on s o f so m e o f th e ex pe ns es li st edab ov e; acco rd in g t o re sp on de nt , ho wev er, t he de du ct io ns rem ai ni ng in di sp ut e sh ou ldno t b e al lo wedbe cau se pe ti ti on ers ha ve fai le d t o p ro pe rly subs ta nt ia te th e ex pe ns es un de rlyin g t ho se de du ct io ns . As we h av e o bs erv edin co un tl es s o pi ni on s, d educ ti on s ar e a m at te r of le gi sl at iv e g race , andth e ta xp ay er b ears th e b ur de n o f pr oo f to est ab li sh-6
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en ti tl em en t t o a ny clai m edde du ct io n. Rul e 1 42 (a); INDOPCO, In c. v. 2 Co m m is si on er, 5 03 U.S. 79 , 84 (19 92 ); Ne w Col on ia l Ic e Co . v. Hel ve rin g, 2 92 U.S. 43 5, 4 40 (19 34 ). Thi s b ur de n re qu ire s t he tax pa y er t o s ub st an ti at e ex pe ns es fo r de du ct io ns cla im edby keep in g a ndpro du ci ng ad equa te reco rd s tha t en ab le th e Co m m is si on er t o d et erm in e th e ta xp ay er’s co rrec t t ax li ab il it y . Sec. 6 00 1; Hrad es ky v. Co m

m is si on er, 6 5 T.C. 8 7, 8 9- 90 (19 75 ), aff’d p er cu ria m , 54 0 F .2d 82 1 (5 th Cir . 19 76 ); M en eg uz zo v. Co m m is si on er, 4 3 T.C. 8 24 , 83 1- 83 2 (1 96 5)
. A tax pa y er cl ai m in g ade du ct io n o n aFed eral in co m e ta x re tu rn m us t d em on st rat e th atth e d educ ti on is all owabl e p ur su an t t o s om e st atut ory pro vi si on an d m

us t fu rth er s ub st an ti at e th atth e ex pe ns e to whi ch th e d educ ti on rel at es ha s b een pa id
orin cu rred . See s ec. 6 00 1; Hrad es ky v. Co m m is si on er, 6 5 T.C. at89 -9 0; sec . 1.6 00 1- 1( a), In co m e Tax Reg s. Tax pa y ers m ay

de du ctord in ary an d n eces sa ry ex pe ns es pa idinco nn ect io n wit h o pe rat in g atra de or b us in es s. Sec . 16 2( a); Bo y d v . Comm is si on er, 1 22 T.C. 30 5, 3 13 (20 04 ). Gene ral ly, a cas h b as is tax pa y er m ay de du cta bu si ne ss ex pe ns e fo r th e ta xabl e y ear i n wh ic h t he ex pe ns e is pa idup on a sh owi ng by adeq ua te
su bs ta nt ia ti on th atth e ex pe ns e was actua ll y pa iddu rin g t ha t year.

Pet it io ne rs do no t cl ai m

th atth e p ro vi si on s o f se c. 74 91 (a) are ap pl ic ab le , 2 an d we p ro ceedas t ho ug h t he y are n ot .-7
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In fo rm edby the se fun da m en ta l p rin ci pl es of F ed eral in co m e ta xa ti on , we tu rn ou r at te nt io n t o t he is su es rem ai ni ng in di sp ut e. I. Dis pu te d Deduc ti on s A. Sche du le C Exp en se s 1. Ad ve rti si ng Pet it io ne rs cla im eda $1 ,99 3 d educ ti on forad ve rti si ng ex pe ns es . As be st
we can de te rm in e fro m

ou r rev ie w of ArtFlo ris t’s ch eck in g a cco un t re co rd s an d th e rel at edch eckreg is te rs , pet it io ne rs pa id$2 59 foradve rti si ng ex pe ns es in 20 08
. Acco rd in gl y , pet it io ne rs are en ti tl edto a $2 59 de du ct io n fo r ad ve rti si ng ex pe ns es fo r 20 08
. 2. In te res t (Ot he r) Pet it io ne rs cla im eda $6 ,64 7 d educ ti on for“ ot he r” i nt eres t ex pe ns es ; ho wev er, n o e xp la na ti on forth e d educ ti on was p ro vi de d. Pe ti ti on ers ’ bu si ne ss
an d p ers on al cred itcardst at em en ts sh ow t he accrua l o f m on th ly fina nc e ch arg es
on th os e acc ou nt s. Fo r th e m os t p artitap pe ars th atpu rch as es m ad e o n t he bu si ne ss cred itcardacco un ts were m ad e o n b eh al f of Art Fl or is t an d p ur ch as es
m ad e o n t he pe rs on al cred itcardacco un ts were p ers on al . To th e ex te ntth atth e de du ct io n fo r in te res t re la te s t o, o r in cl ud es fin an ce ch arg es in cu rredon-8
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pe ti ti on ers ’ pe rs on al cred itcardacco un ts , th atin te res t i s n otde du ct ib le . See s ecs . 16 3( h) (1 ), 26 2( a). A rev ie w of ArtFlo ris t’s m on th ly credi t ca rdst at em en ts sh ows th atba la nc es co nt in ue d t o a ccru e. Acco rd in gl y , wit h re sp ectto Art Fl or is t, we ar e ab le to de te rm in e o nl y

th e am ou nt s o f fi na nc e ch arg es in cu rreddu rin g 2 00 8, n ot th e am ou nt s o f fi na nc e ch arg es th atpe ti ti on ers actua ll y pa id . Not hi ng els e in th e
reco rdsu gg es ts th atpe ti ti on ers wou ldot he rwis e b e en ti tl edto a de du ct io n fo r in te res t ex pe ns es as c la im edon th ei r Sch edul e C. Acco rd in gl y , pet it io ne rs are n ot
en ti tl edto an y

po rti on of t he $6 ,64 7 d educ ti on for“ ot he r” i nt eres t cl ai m edon th e Sch edul e C. 3. Supp li es 3 Pet it io ne rs cla im eda $4 3,1 82 de du ct io n fo r supp li es for20 08 . Our rev ie w of Art Fl or is t’s ch eck in g a cco un t re co rd s an d t he rel at edch eckreg is te rs sh ows th atpe ti ti on ers pa id$4 1,4 40 .60 forsupp li es in 20 08 . Accor di ng ly, pe ti ti on ers are
en ti tl edto a $4 1,4 40 .60 de du ct io n fo r supp li es for 20 08
.

As n ot ed , no en try is m ad e o n t he li ne for co stof g oo ds so ldon th e 3 Sch edul e C. Itwou ldap pe ar tha t s om e o f th e it em s cl as si fie d a s “ supp li es ” b y pe ti ti on ers sh ou ldha ve be en tre at edas a n i te m in cl ud ab le inco stof g oo ds so ld
. Bec au se th e d is ti nc ti on m ak es no di ffer en ce atth is po in t, we fo ll ow p et it io ne rs ’ le adan d fo r co nv en ie nc e ig no re t he di st in ct io n.-9
- 4. Tax es an d Li cen se s Pet it io ne rs cla im eda $4 ,77 9 d educ ti on fortax es an d l ic en se s at tri bu tabl e to Art Fl or is t’s s al es tax li ab il it y for20 08 . Our rev ie w of ArtFlo ris t’s ch eck in g
acco un t re co rd s an d t he rel at edch eckreg is te rs , Sal es an d Us e Tax Quar te rly Returns for

th e New Je rs ey

Div is io n o f Tax at io n, an d c on firm at io ns of p aym en t o f
sa le s t ax fro m

th e New Je rs ey

Div is io n o f Tax at io n s ho ws t ha t p et it io ne rs pa idan d
are e nt it le d t o ade du ct io n fo r th e am ou ntcla im ed
.

5. Ut il it ie s Pet it io ne rs cla im eda $1 0,1 72 de du ct io n fo r ut il it ie s ex pe ns es . Res po nd en t
no w con ced es th atpe ti ti on ers are en ti tl edto a $5 ,61 9.8 3 d educ ti on forut il it ie s. Pet it io ne rs ’ reco rd s fa il to est ab li sh th atth ey are en ti tl edto a de du ct io n i n e xc es s of th e am ou ntno w all owe d b y res po nd en t. B. Sch edul e A an d S ch edul e E Mo rtg ag e In te res t Deduc ti on s Pet it io ne rs cla im eda $4 0,8 63 de du ct io n fo r ho m e m or tg ag e in te res t o n Sch edul e A an d a$3 2,3 94 m or tg ag e in te res t d educ ti on on th e Sch edul e E. Subjec t t o c ert ai n l im it at io ns , sec ti on 16 3( h) (2 )(D) al lo ws a d educ ti on for qu al ifi edin te res t p ai d o n a cqui si ti on in de bt ed ne ss or h om e equi ty ind eb te dn es s wit h re sp ectto a qu al ifi edres id en ce. See als o s ec. 1 63 (h )(3 ).-1 0-

Res po nd en t n ow co nc ed es th atpe ti ti on ers are en ti tl edto a $1 5,9 47 de du ct io n fo r ho m e m or tg ag e in te res t cl ai m edon th e Sch edul e A an d t he en ti re de du ct io n fo r m or tg ag e in te res t cl ai m edon th e Sch edul e E. Pet it io ne rs ha ve 4 fai le d t o e st ab li sh th atth ey are en ti tl edto de du ct io ns form ortg ag e in te res t i n
ex ces s o f th e am ou nt s n ow al lo wedby resp on de nt . II. Sect io n 6 65 1( a)(1 ) Add it io n t o Tax Sect io n 6 65 1( a)(1 ) im

po se s an ad di ti on to tax forfai lu re t o fi le a return b y it s due da te . The ad di ti on equa ls 5% o f th e am ou ntrequi redto be sh own as t ax on th e return fo r eac h m on th or f ract io n t he reo f th atth e return i s l at e, no t t o e xc eed 25 %. See i d. Th e b ur de n o f pr oduc ti on wit h re sp ectto th e im po si ti on of t he
se ct io n 6 65 1( a)(1 ) ad di ti on to tax im po se d i n t he no ti ce re st s wi th res po nd en t. See
se c. 74 91 (c). Pet it io ne rs reque st ed , andwere g ran te d, an ex te ns io n o f ti m e wit hi n wh ic h to fil e th ei r 20 08 return. With th e ex te ns io n, t he du e d at e fo r th e ta x re tu rn was Octo be r 15 , 20 09 . There is no di sp ut e th atpe ti ti on ers ’ 20 08 return was no t
rece iv edby resp on de ntan d fi le d u nt il Nov em be r 6, 2 00 9. Re sp on de nt ’s bu rd en of pr oduc ti on ha s b een sat is fie d.
Res po nd en t’s co nc es si on refl ect s fo urFo rm s 1 09 8, M or tg ag e In te res t 4 St at em en t, i ss ue d b y

va rio us len de rs or l oa n s erv ic in g c om pa ni es th atsh ow t ha t pe ti ti on ers pa id$4 8,3 42 .10 of m or tg ag e in te res t i n 2 00 8.-1 1-

“ A fai lu re t o fi le a ta x re tu rnon th e d at e p res cri be d l ead s t o am an da to ry pe na lt y un le ss th e ta xp ay er s ho ws t ha t s uc h fa il ur e was du e to reas on ab le cau se
an d n otdu e to wil lfu l n eg le ct .” McM ah an v. Co m m is si on er, 1 14 F.3d36 6, 3 68 (2 d C ir. 1 99 7) , aff’g T.C. Mem o. 1 99 5- 54 7. A sh owi ng of r eas on ab le cau se req ui res a ta xp ay er t o s ho w th atth e ta xp ay er ex erci se d “ or di na ry bu si ne ss care
an d p ru de nc e” b utwas n ev ert he le ss un ab le to fil e th e return wi th in th e p res cri be d ti m e. Uni te d S ta te s v . Boyle, 4 69 U.S. 24 1, 2 46 (19 85 ); s ec. 3 01 .66 51 -1 (c)( 1) , Pro ced . & Adm in . Reg s. Pet it io ne rs arg ue th atth ey are n otli ab le forth e se ct io n 6 65 1( a)(1 ) ad di ti on to tax be cau se at t he ti m e th e return was du e, Mr. Vi ll arre al rev ie wedth e return
an d c on cl ud edth atno tax was due wit h t he return. Fo r th e fo reg oi ng reas on s, we fin d h e was m is ta ke n, an d am is ta ke n b el ie f th atno tax is du e d oe s n otex cu se a ta xp ay er fro m

th e im po si ti on of t he ad di ti on to tax . See Ri ch ard so n v . Co m m is si on er, T.C. Mem o. 1 99 1- 25 8. Acco rd in gl y , pet it io ne rs are l iabl e fo r a
se ct io n 6 65 1( a)(1 ) ad di ti on to tax . III. Sec ti on 66 62 (a) Acc ur acy-Rela te d P en al ty Last ly, we co ns id er wh et he r pe ti ti on ers are l iabl e fo r a s ect io n 6 66 2( a)
accu racy-rela te d p en al ty. Thatsec ti on im po se s an accu racy-rela te d p en al ty equa l t o 2 0% o f th e u nd erp aym en t o f ta x t ha t i s at tri bu tabl e to ne gl ig en ce o r-1 2-

ot he r sp eci fie d g ro un ds . A tax pa y er’s fai lu re t o k eep ad equa te reco rd s t o
su bs ta nt ia te ex pe ns es un de rlyin g c la im edde du ct io ns can supp or t the im po si ti on of th e se ct io n 6 66 2( a) ac cu racy-rela te d p en al ty on t he gro un d o f ne gl ig en ce. See sec . 1.6 66 2- 3( b) (1 ), In co m e Tax Reg s. As wit h t he ad di ti on to tax un de r se ct io n 66 51 (a)( 1) , th e b ur de n o f pr oduc ti on wit h re sp ectto th e im po si ti on of t he sec ti on 66 62 (a) a ccu racy-rela te d p en al ty rest s wi th th e Co m m is si on er. See sec . 74 91 (c). Pet it io ne rs fai le d t o m ai nt ai n a de qu at e su bs ta nt ia ti ng reco rd s fo r so m e o f th e ex pe ns es un de rlyin g t he de du ct io ns cla im edon th ei r 20 08 return. To th e
ex te ntth atpe ti ti on ers di d m ai nt ai n re co rd s, t he reco rd s s ho w th atso m e d educ ti on s
were o ve rs ta te d, an d p et it io ne rs fai le d c om pl et el y to ex pl ai n a t l eas t o ne of t he de du ct io ns he re i n d is pu te . Relyin g o n t ho se reas on s, re sp on de ntarg ue s tha t h e ha s s at is fie d h is bu rd en of p ro du ct io n wi th res pe ctto th e im po si ti on of t he pe na lt y ba se d o n n eg li ge nc e, se e se c. 66 62 (b )(1 ), an d we a gr ee. The accu racy-rela te d p en al ty doe s n otap pl y to an y pa rt o f an un de rp aym en t of tax if i t i s s ho wn t ha t t he tax pa y er ac te d wi th reas on ab le cau se an d i n g oo d fa it h wit h re sp ectto th atpo rti on . Sec. 6 66 4( c)(1 ). The d et erm in at io n o f whe th er a ta xp ay er ac te d i n g oo d fa it h i s m ad e o n acas e-b y -cas e b as is , tak in g i nt o a cco un t al l t he pe rti ne ntfact s an d c irc um st an ces . Sec. 1 .66 64 -4 (b )(1 ), In co m e Tax Reg s. Pet it io ne rs be ar t he bu rd en of p ro vi ng th atth ey ha d re as on ab le cau se an d a ct edin-1 3-

go odfai th wit h re sp ectto th e u nd erp aym en t. See Hig be e v . Comm is si on er, 1 16 T.C. 43 8, 4 49 (20 01 ). Mr. Vil la rrea l ac kn owl ed ge s tha t h e “ di d m ak e m is ta ke s o n th e ta x re tu rn ”, bu t ac co rd in g t o h im , th os e m is ta ke s ar e at tri bu tabl e to th e ta x pr ep arat io n s of

twar e th athe us edto pre pa re t he return. Ho wev er, p et it io ne rs fai le d t o i nt ro du ce an y

ev id en ce t ha t d em on st rat es ho w m is ta ke s o n t he ir t ax return wer e th e res ul t o f erro rs in th ei r ta x p rep arat io n s of twar e an d n otdu e to th ei r own m is us e o f th e so ftwa re. Pet it io ne rs ’ ex pl an at io n fo r th e u nd erp aym en t o f ta x re qu ire d t o b e sh own
on th ei r return, wh ic h i n t hi s ca se is co m pu te d i n t he same m an ne r as th e de fic ie nc y , see sec s. 6 21 1( a), 6 66 4( a), i s n on sp eci fic an d t he refo re u na va il in g. See, e.g ., Bun ne y

v. Co m m is si on er, 1 14 T.C. 25 9, 2 67 (20 00 ). Pet it io ne rs are li ab le fora se ct io n 6 66 2( a) ac cu racy-rela te d p en al ty com pu te d o n t he en ti re
am ou ntof t he red et erm in edde fic ie nc y . To re fle ctth e fo reg oi ng , Deci si on wil l b e en te red
un de r Ru le 15 5.