TAX COURT OPINION

Case: Mark W. Trojanowski
Docket Number: 171-08
Judge: Colvin
Opinion Type: bench
Filed: 01/14/2009
Pages: 9

UNITED STATES TAX COURT WASHINGTON, DC 2021 7 MARK W . TROJANOWSKI , Petitioner , V . Docket No . 171-08 . COMMISSIONER OF INTERNAL REVENUE , Respondent . O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial of the above case before Judge Michael B . Thornton at Oklahoma City, Oklahoma, on November 19, 2008, containing his oral findings of fact and opinion rendered at the conclusion of trial . In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed ) Michael B . Thornton Judge Dated : Washington, D .C . January 14, 2009 SERVED JAN 15 2009 UNITED STATES TAX COURT In the matter of : MARK W . TROJANOWSKI , Petitioner, Docket No . 171-0 8 v . COMMISSIONER OF INTERNAL REVENUE , cs1 N ) Respondent . 9 Pages : 1 through 7 Place : Oklahoma City, Oklahoma Date : November 1 10 , 200 8 HERITAGE REPORTING CORPORATION Ott wial Reporters 1220 L Street . N .W . . Suite 600 Washington . D .C . 20005-4018 (202)628-488 8 Coll tracts@hrccourtreporters . Will IN THE UNITED STATES TAX COURT.' 1 in the matter of : MARK W . TROJANOWSKI , Petitioner, Docket No . 171-0 8 V . COMMISSIONER OF INTERNAL REVENUE , Respondent . Room 40 2 Federal Building & Courthouse 200 N .W . 4th Stree t Oklahoma City, Oklahom a Wednesday, November 19, 200 8 The above-entitled matter came on for bench opinion, pursuant to notice, at 1 :05 p .m . BEFORE : HONORABLE MICHAEL B . THORNTON Judg e APPEARANCES : For the Petitioner : (No Appearance . ) For the Respondent : G . CHAD BARTON, Esquire Internal Revenue Servic e 55 North Robinson, Suite X330 Oklahoma City ; Oklahoma 73102 (405) 297-480 5 Heritage Reporting Corporation (202) 628-488 .8 2 1 P R O C E E D I N G S 2 (1 :05 p .m . ) THE CLERK : Calling Docket No . 171-08, Mark W . Trojanowski . 5 6 MR . BARTON : Chad Barton for Respondent . THE COURT : Let the record reflect tha t 7 Petitioner and Petitioner's counsel are not present . 8 You may be seated, Mr . Barton . 9 MR . BARTON : . Thank you, Your Honor . 10 // 11 // .12 // 1 3 14 // 15 // 16 // 17 // 18 // 1 9 20 // 21 // 22 // 23 // 24 // 25 // I Heritage Reporting Corporation (202) 628-4888 3 Bench Opinion by Judge Michael B . Thornto n 2 November 19,-2008 Docket No . 171-0 8 3 THE COURT : The Court has decided to render 4 oral findings of fact and opinion in this case, an d 5 the following represents the Court's oral findings of 6 fact and opinion . Except as otherwise provided b y 7 Rule 152(c) of the Tax Court Rules of Practice an d 8 Procedure, the oral findings of fact and opinion shall 9 not be relied upon as precedent . 10 This,bench opinion . is made pursuant to the 11 authority granted by 7459(b) and Rule 152 . Section 12 references .are to the Internal Revenue Code in effect 13 for the taxable years at issue . All rule references 14 are to .the Tax Court Rules of Practice and Procedure . 15 This case was tried on November 19, 2008, in 16 Oklahoma City, Oklahoma . Petitioner was represented 17 by Frederick J . O'Laughlin . G . Chad Barto n 18 represented Respondent . 19 FINDINGS OF FAC T 20 Some of the facts have been stipulated and 21 are so found . Petitioner resided in Minnesota when 22 the petition was filed . 23 Petitioner filed no federal income tax 24 return for 2001 or 2002 and made no estimated tax 25 payments . Heritage Reporting Corporation (202) 628-4888 4 Mfi 1 Respondent determined a $14,036 deficiency 2 in Petitioner's 2002 income tax and determine d 3 additions to tax of $3,158 .10 under Sectio n 4 6651(a)(1), of $3,509 under Section 6651(a)(2), and 5 $469 .03 under Section 6654 (X ) . 6 Petitioner has stipulated receiving th e 7 items of income upon which the notice of deficiency is 8 predicated . Petitioner claims entitled to deduction s h~ ~ S n 9 under Section 162 and appears to claim entitlement to 10 a dependency exemption deduction for his son . 11 The burden of proof is on Petitioner to show 12 that he is entitled to the claimed deductions . Se e 13 Rule 142(a) . Petitioner has not claimed or shown that 14 he meets the requirements under Section 7491(a) t o 15 shift the burden of proof to Respondent as to any 16 factual issue relating to his tax liability . 17 Petitioner has failed to carry his burden of 18 proof . Other than his vague, generalized, and self- 19 serving testimony, Petitioner has offered no evidence 20 to substantiate his claimed deductions . Apparently he 21 kept no records for 2002 ; in any event, he hael ~ 22 presented none in this proceeding . 23 The Court need not accept a taxpayer's self- 24 serving testimony when the taxpayer fails to present 25 corroborative evidence . Beam v . Commissioner , T .C . Heritage Reporting Corporation (202) 628-4888 5 "1 Memo . 1990-304, aff'd . without published opinion 956 2 F .2d 1166 (9th Cir . 1992) . 3 Moreover, with . respect to car and truck, 4 travel, and meals expenses, no deduction shall be 5 allowed under Section 162 unless Petitione r 6 substantiates by adequate records or by sufficien t 7 evidence corroborating their own statements : (1) the amount of the expense ; (2) the time and place of th e 9 expense ; (3) the business purpose of the expense ; and 10 (4) the relationship between the expense and th e 11 business . Section 274(d) . .12 Moreover, Petitioner has not presente d 13 sufficient evidence to establish a rational basis for 14 estimating any deductible expense pursuant to the rule 15 of Cohan v . Commissioner , 39 F .2d 540, 543-544 (2 d 16 Cir . 1930) . 17 Petitioner also has not shown by credible 18 evidence that he .provided over one-half of his son's 19 support during 2002 so as to be entitled to a 20 dependency exemption deduction under Section 151(c) . 21 Respondent has carried his burden o f 22 production under Section 7591(c) with respect to the 23 additions to tax under Sections 6651(a)(1) and (2) and 24 6654(e) . Petitioner has not made separate argument or 25 presented evidence as to why these additions to ta x Heritage Reporting Corporation (202) 628-4888 6 1 should not apply . Respondent's determinations are 2 sustained . 3 To reflect the foregoing, a decision will be 4 entered for Respondent . This concludes the Court' s 5 findings of fact and opinion in this case . 6 (Whereupon, at 1 :12 p .m ., the bench opinion 7 in the above-entitled matter was concluded . ) 8 // 9 // 10 // 1 1 12 // 13 // 14 // 15 // 16 . // 17 // 18 // 19 // 20 // 21 // 22 // 23 // 24 // 25 Heritage Reporting Corporation (202) 628-4888 s. - t