Taquisa Devon Mackey, Petitioner

T .C . Summary Opinion 2007-61

UNITED STATES TAX COUR T

TAQUISA DEVON MACKEY, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 6749-06S . Filed April 23, 2007 .

Taquisa Devon Mackey, pro se .

Jeffrey S . Luechtefeld and Francis C . Mucciolo , for respondent .

PANUTHOS, Chief Special Trial Judge : This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed . Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion should not be treated as precedent for any other case . Unless otherwise indicated, subsequent section references are to the Internal Revenue Code i n

SFR 'F-I APR 2 3 2001

effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure .

Respondent determined a $4,575 deficiency in petitioner Taquisa Devon Mackey and Arvin D . Mackey's 2002 income tax and a $3,447 deficiency in petitioner's 2003 income tax . After concessions,' the issue for decision is whether petitioner is entitled to claimed itemized deductions .

Background Some of the facts have been stipulated and are so found .

The stipulation of facts and attached exhibits, as well as additional exhibits introduced at trial, are incorporated herein by this reference . Petitioner Taquisa Devon Mackey resided in Winter Park, Florida, at the time the petition was filed . ' Petitioner was married to Arvin D . Mackey in 2002 and filed a joint Federal income tax return for that year . For 2003 petitioner filed as head of household . During the years at issue petitioner worked as a health care coordinator and an infection control nurse . Petitioner claimed various itemized deductions for 2002 and 2003 including medical expenses, taxes, home an d ' For 2002, respondent concedes that petitioner is entitled to a deduction for interest expense in the amount of $11,329 and a deduction for taxes in the amount of $893 . For 2003 , respondent concedes that petitioner is entitled to a $600 child tax credit and a $600 child care credit .

investment interest, contributions, and miscellaneous itemized deductions .

Other than amounts allowed by respondent in the notices of deficiency or immediately prior to trial, petitioner did not attempt to substantiate the claimed deductions . Petitioner asserts that the tax returns in issue were prepared by a representative of Economy Income Tax Services (EITS) . Petitioner further suggests that EITS defrauded many taxpayers, including herself, and that the amounts reflected on the returns are inaccurate and not based on reality . Petitioner argues that the Internal Revenue Service (IRS) was complicit in permitting EITS to continue to prepare returns while under investigation by the

IRS .

Burden of Proo f Discussio n In general, the Commissioner's determinations set forth in a notice of deficiency are presumed correct, and the taxpayer bears the burden of showing that the determinations are in error . Rule 142(a) ; Welch v . Helvering , 290 U .S . 111, 115 (1933) . Pursuant to section 7491(a), the burden of proof as to factual matters shifts to the Commissioner under certain circumstances .

Petitioner has neither alleged that section 7491(a) applies nor established her compliance with the requirements of sectio n 7491 (a) (2) (A) and (B) to substantiate items, maintain records, and cooperate fully with respondent's reasonable requests .

Petitioner therefore bears the burden of proof .

Petitioner's Claimed Itemized Deduction s Deductions are a matter of legislative grace, and the taxpayer bears the burden of proving that he is entitled to any deduction claimed . Rule 142(a) ; New Colonial Ice Co . v .

Helverina , 292 U .S . 435, 440 (1934) . The taxpayer is required to maintain records that are sufficient to enable the Commissioner to determine his correct tax liability . See sec . 6001 ; sec .

1 .6001-1(a), Income Tax Regs .

Petitioner provided no information as to itemized deductions and effectively conceded the issue . Respondent is accordingly sustained on this issue, except to the extent of concessions made prior to trial . Petitioner's assertion that she should not be liable for tax because her return preparer may have violated certain laws is misplaced . Congress has provided the Commissioner with remedies that may be enforced against dishonest return preparers . See secs . 6694, 6695, 7407 ; Hyler v .

Commissioner , T .C . Memo . 2005-26 . There is no provision in law, however, that would relieve petitioner of her personal liability for a tax deficiency on account of a dishonest return preparer .

Hyler v . Commissioner , supra . We note that a taxpayer may be relieved from an accuracy-related penalty under section 6662(a) where the taxpayer reasonably relies on a return preparer .

ASAT,

Inc . v . Commissioner , 108 T .C . 147, 176 (1997) . As noted above, however, respondent did not determine any penalties in this case and, accordingly, this exception does not apply .

To reflect the foregoing, Decision will be entere d under Rule 155 .