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within a taxable year. Sec. 170(a). Section 1.170A-13(a)(1),
Income Tax Regs., provides that for contributions of cash a
taxpayer shall maintain for each contribution a canceled check or
receipt from the donee indicating the name of the donee, the date
of the contribution, and the amount of the contribution, or in
the absence of a check or receipt from the donee, reliable
written records.
Petitioners have presented no evidence to substantiate the
charitable contribution deduction claimed for 1983. Petitioners
have failed to satisfy their burden of proof. Accordingly,
respondent's determination with respect to this issue is
sustained.
Additions to Tax
Section 6653(a), for the year 1980, and section 6653(a)(1),
for the years 1981, 1983, 1984, and 1985, impose an addition to
tax of 5 percent of the underpayment if any part is due to
negligence or intentional disregard of rules or regulations. For
the years 1981, 1983, 1984, and 1985, section 6653(a)(2) imposes
an additional addition to tax equal to 50 percent of the interest
payable under section 6601 with respect to the portion of the
underpayment attributable to such negligence or disregard of
rules or regulations. Negligence is a lack of due care or
failure to do what a reasonable and ordinarily prudent person
would do under the circumstances. Neely v. Commissioner, 85 T.C.
934, 947-948 (1985). Petitioners have the burden of proving
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