PURSUANT TO INTERNAL REVENUE CODE
SECTION 7463(b),THIS OPINION MAY NOT
BE TREATED AS PRECEDENT FOR ANY
T.C. Summary Opinion 2006-52
UNITED STATES TAX COURT
ESTHER A. D’AVILAR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10097-04S. Filed April 17, 2006.
Esther A. D’Avilar, pro se.
Michelle L. Maniscalco, for respondent.
CARLUZZO, Special Trial Judge: This case for the
redetermination of a deficiency was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
at the time the petition was filed. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code in
effect for 2000. Rule references are to the Tax Court Rules of
Practice and Procedure. The decision to be entered is not
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reviewable by any other court, and this opinion should not be
cited as authority.
Respondent determined a $3,026 deficiency in petitioner’s
2000 Federal income tax. Petitioner has conceded the correctness
of the adjustments that give rise to the deficiency. The dispute
between the parties focuses on petitioner’s entitlement to
deductions not claimed on her original return.
The issues for decision are: (1) Whether petitioner is
entitled to various itemized and business expense deductions
shown on an amended return not processed by respondent (the
unprocessed amended return); (2) whether respondent may claim an
increased deficiency based upon income reported on a Schedule C
included with the unprocessed amended return; and (3) whether
respondent may now assert a section 6662(a) accuracy-related
penalty based upon petitioner’s failure to keep records to
substantiate deductions claimed on the unprocessed amended
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in Brooklyn,
During the year in issue, petitioner: (1) Was employed by
the City of New York and