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None of those returned documents allegedly pertained to
1989.
Discussion
We begin by noting that, as a general rule, the
Commissioner's determinations are presumed correct and that the
taxpayer bears the burden of proving that those determinations
are erroneous. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933). Moreover, deductions are a matter of legislative grace,
and the taxpayer bears the burden of proving that he or she is
entitled to any deduction or credit claimed. Rule 142(a); New
Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). This
includes the burden of substantiation. Hradeskv v. Commissioner,
65 T.C. 87, 90 (1975), affd. per curiam 540 F.2d 821 (5th Cir.
1976). A taxpayer's failure to produce his records does not
relieve him of this burden of proof. Estate of Mason v.
Commissioner, 64 T.C. 651 (1975), affd. 566 F.2d 2 (6th Cir.
1977).
Petitioners contend that they are unable to substantiate
the claimed deductions and child care credit because all of their
1989 tax records were seized, and subsequently lost, by the IRS.
In effect, petitioners argue that they should be relieved of
their burden of substantiating the deductions and credit.
There is no authority for placing the burden of proof on
respondent in the present situation. As we stated in American
Police & Fire Found., Inc. v. Commissioner, 81 T.C. 699, 706
(1983): "Petitioner's burden of going forward with the evidence
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