Brett W. Barnes - Page 4

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          amounts claimed as deductions, credits, etc., by maintaining the            
          records needed to establish such entitlement.  Sec. 6001; sec.              
          1.6001-1(a), Income Tax Regs.                                               
               Petitioner has failed to meet his burden of proof.  Rule               
          142(a).  His testimony in response to the question of how he                
          calculated the deductions claimed on his return was vague and               
          incoherent.  He stated at one point that he relied upon "a lot of           
          credit card statements" in preparing his return.  However, since            
          hurricane Andrew hit Florida in August 1992, the records that he            
          purportedly relied upon could not have been destroyed by the                
          hurricane because his return was not prepared until March 1993.             
          Nonetheless, such records were not presented at trial.  Moreover,           
          even if we were to accept petitioner's representation that he               
          maintained records that were destroyed by hurricane Andrew, he              
          has failed to cooperate with respondent or obtain any copies of             
          receipts, checks, or credit card statements to substantiate his             
          claimed itemized deductions, despite the Court's order to do so             
          at the time we granted the continuance of his case on October 8,            
               In the event that a taxpayer establishes that he has paid a            
          deductible expense, but is unable to substantiate the precise               
          amount of the expense, we may estimate the amount of the                    
          deductible expense.  Cohan v. Commissioner, 39 F.2d 540, 543-544            
          (2d Cir. 1930).  In order to make such an estimate, the taxpayer            
          must present evidence sufficient to provide some rational basis             

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