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records which would have established nondeductible IRA
contributions during, or before, the 1996 taxable year.
In sum, the record is devoid of any evidence regarding
petitioner’s alleged nondeductible IRA contributions except for
petitioner's brief self-serving testimony. We are not required
to accept a taxpayer's self-serving, unverified, and undocumented
testimony, and we decline to do so here. See Tokarski v.
Commissioner, 87 T.C. 74, 77 (1986).
Petitioner failed to establish that he was entitled to
exclude the $6,905 portion of his IRA distributions for 1996 from
gross income for the taxable year in issue. Respondent is
sustained on this issue.
Filing Status
Petitioner contends that his correct filing status for the
1996 taxable year is married, filing separately. Respondent
contends that petitioner’s correct filing status for 1996 is
single because petitioner and his wife were divorced on August
10, 1992, as evidenced by the Judgment for Dissolution of
Marriage, and petitioner was unmarried during the year in issue.
As with the bankruptcy order discussed above, petitioner
contends that the divorce judgment of the circuit court was
obtained by fraud and is also void ab initio. Petitioner claims
that the fraud perpetrated in the circuit court included the
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