Linda D. Fason - Page 5

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          Respondent then proceeded to call Dr. Hill and the financial                
          secretary of Trinity Baptist Church, Ms. Debra Hannah, as                   
               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.                                
               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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