<p>Professor Denied Additional Deductions, Liable for Penalty</p>

Professor Denied Additional Deductions, Liable for Penalty

U.S. Tax Court

<p>The Tax Court, in a summary opinion, held that an individual who taught courses in various locations and who worked as a sales consultant was not entitled to charitable contribution deductions or unreimbursed employee business expense deductions beyond those allowed by the IRS because she failed to substantiate the deductions; she is liable for an accuracy-related penalty.</p>

The Tax Court, in a summary opinion, held that an individual who taught courses in various locations and who worked as a sales consultant was not entitled to charitable contribution deductions or unreimbursed employee business expense deductions beyond those allowed by the IRS because she failed to substantiate the deductions; she is liable for an accuracy-related penalty.

Sec. 162 Trade or business expenses

Sec. 170 Charitable, etc., contributions and gifts

Sec. 6662 Imposition of accuracy-related penalty on underpayments

United States

Charitable giving

Exemptions and deductions

Individual income taxation

Penalties

The Exempt Organization Tax Review, May 2022, p. 257

89 Exempt Org. Tax Rev. 257 (2022)

Peter J. Panuthos

United States Tax Court

DOC 2022-11204

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Professor Denied Additional Deductions, Liable for Penalty