- 5 -
payment for medical expenses was made and the amount and date for
each such payment. Moreover, the taxpayer must be prepared to
substantiate any claimed deductions by furnishing statements or
itemized invoices from the individual or entity to which payment
for medical expenses was made. These statements or invoices
should indicate the nature of the service rendered and to or for
whom rendered. Blackburn v. Commissioner, T.C. Memo. 1982-529;
sec. 1.213-1(h), Income Tax Regs.
Petitioner testified that some of his medical documents were
taken by the landlord when he was evicted. Although the Court
informed petitioner that evidence was needed to prove the amounts
claimed, petitioner also stated that he did not wish to provide
any documents regarding his medical condition because it is an
invasion of his privacy. Petitioner has failed to meet the
substantiation requirements provided by section 1.213-1(h),
Income Tax Regs. Without any evidence of medical expenditures,
respondent is sustained on this issue.
b. Taxes
Section 275(a)(1)(A) expressly provides that no deduction
shall be allowed for Federal Social Security taxes levied on
employees.7 Section 164(a) provides for the deduction of (1)
7 SEC. 275. CERTAIN TAXES.
(a) General Rule.--No deduction shall be allowed for the
following taxes:
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011