TAX COURT OPINION

Case: Stacey Van Chapman
Docket Number: 14716-12S
Judge: Halpern
Opinion Type: bench
Filed: 11/13/2013
Pages: 4

JRN UNITED STATES TAX COURT WASHINGTON, DC 20217 STACEY VAN CHAPMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent ) ) ) ) ) Docket No. 14716-12S. ) ) ) ) OR D E R Pursuant to Rule 152 (b), Tax Court Rules of Practice and Procedure, it is 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 in the above case before Judge James S. Halpern at El Paso, Texas, containing his oral findings of fact and opinion rendered at the trial session at which the case was heard. In accordance with the oral findings of fact and opinion, a decision will be entered under Rule 155. (Signed) James S. Halpern Judge Dated: Washington, D.C. November 13, 2013 SERVED Nov 15 2013 Capital Reporting Company 3 1 2 3 4 5 6 Bench Opinion by Judge James S. Halpern September 16, 2013 Stacey Van Chapman v. Commissioner Docket No. 14716-12S THE COURT: The Court has decided to render the following as its .oral Findings of Fact and 7 Opinion in this case. This opinion shall not be 8 9 10 11 12 relied on as precedent in any other case. The oral findings of fact and opinion shall not be relied upon as precedent in any other case. This bench opinion is made pursuant to the authority granted by Section 7459(b) of the Internal Revenue -13 Code of 1986 as amended and Rule 152 of the Tax Court 14 15 16 Rules of Practice and Procedure. All section references are to the Internal Revenue Code of 1986 as amended and all Rule references are to the Tax 17 Court Rules of Practice and Procedure. 18 . This case involves deficiencies in 19 Petitioner's Federal income tax for 2006, 2007, 2008 20 21 and 2009. The parties submitted a stipulation of settled issues which disposes of everything raised in 22. the notices of deficiency other than the additions to 23 24 25 tax and the Petitioner has raised an issue of car and truck expenses related to his business for 2006, 2007 and 2008. Petitioner has no written evidence to 866.488.DEPO www.CapitalReportingCompany.com Capital Reporting Company 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 support the deduction of those expenses. - Section 274 (d) of the Internal Revenue Code provides that, no deduction shall otherwise be allowed for traveling expenses, among others, unless the taxpayer substantiates those expenses by adequate records or by sufficient evidence corroborating the taxpayer's own statement of the amount of such expense, the time and place of the travel and the business purpose of the expense. Petitioner has failed to do so. For those reasons the Court denies any deduction for any car and truck expenses for the years in issue that the Petitioner claims those expenses. With respect to the additions to tax under Section 6651(a) (1) for delinquency.in filing, 6651(a) (2), delinquency in payment, and 6654, failure to pay estimated tax, the Petitioner concedes that his returns were delinquent, that his payments are delinquent and he didn't pay estimated tax. The 20 Court finds no reasonable cause to excuse the 21 Petitioner from those additions. The Court sustains 22 23 24 25 those additions. . That concludes this bench opinion. A decision will be entered under Rule 155. (Whereupon, at 10:55 a.m., the above- 866.488.DEPO www.CapitalReportingCompany.com 1 2 3 4 5 6 .8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Capital Reporting Company entitled matter was concluded.) 5 866.488.DEPO www.CapitalReportingCompany.com