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Respondent then proceeded to call Dr. Hill and the financial
secretary of Trinity Baptist Church, Ms. Debra Hannah, as
witnesses.
Dr. Hill did not recall ever treating Ms. Fason or her son
and did not recognize the name of Richard Harden. The
handwriting on the receipt did not belong to either Dr. Hill or
his office manager, the only two individuals who prepare receipts
in his practice. In addition, the receipt did not bear the stamp
customarily placed by Dr. Hill on such documents.
Ms. Hannah had searched the contribution records of Trinity
Baptist Church for 1993 and 1994, and no record was found of any
gifts from Ms. Fason. Ms. Fason also was not listed in the past
or present membership records of the church.
OPINION
We must decide whether petitioner has established her
entitlement to the deductions claimed on her 1994 income tax
return and, if not, whether she is liable for the section 6663
civil fraud penalty.
Respondent contends that petitioner has failed to
substantiate the deductions claimed and is therefore liable for
the deficiencies determined by respondent. Respondent further
argues that falsified evidence offered by petitioner establishes
an intent to evade tax and, hence, supports imposition of the
civil fraud penalty. In the alternative, if petitioner’s conduct
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