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dated documentation but failed to provide proof of payment. For
expenses attributed to a document that lacks a date or is
otherwise inadequate proof of payment, the only available
evidence that the expense was incurred in the year it was claimed
or was actually paid is petitioner’s own self-serving testimony,
which we are not required to accept, and which we do not, in
fact, find to be credible. See Niedringhaus v. Commissioner, 99
T.C. 202, 219 (1992).
Petitioner introduced some documents that indicate date and
payment; yet we find the documents or petitioner’s explanations
not credible. For example, petitioner submitted documents he
himself wrote because he claimed he used service providers that
could not read or write but did not offer testimony from any of
these alleged service providers. We also do not find
petitioner’s explanations for the invoices from his invoice book
and those with alterations to be credible. None of these
invoices was accompanied by third-party testimony.
Second, petitioners contest respondent’s disallowance of
supplies expenses. We note that petitioner submitted many
invoices to support his deductions for supplies. Petitioner
failed, however, to submit corresponding receipts, canceled
checks, or credit card statements that would have shown he paid
the amounts indicated on these invoices. The only available
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