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American Gazette, the African American Magazine, and Take Pride!
Community newspaper to organizations (which are not identified in
the record) in Lima and Findlay, Ohio, in 1995.
B. Petitioner’s Income Tax Returns for 1994, 1995, and 1996
Petitioner called his local office of the Internal Revenue
Service (IRS) and spoke to Marlene A. Bunten (Bunten), an IRS
problem resolution officer, sometime between 1990 and 1995.
Bunten told petitioner that he could deduct charitable
contributions on Schedule A of his income tax returns, that
instructions for claiming the deduction were in the booklet that
the IRS provides with his return, and that he would be required
to prove his contributions. Petitioner told Bunten: “Well, I’m
going to try anyway and see what happens.”
On a date not specified in the record, petitioner wrote on a
3" by 3" paper “Tithes/(illegible word) $6074.00 1989 Tabernacle
of God” (the 3" by 3" paper).
Petitioner deducted the following amounts as charitable
contributions for 1994, 1995, and 1996:
Description 1994 1995 1996
Cash or check2 $2,860.00 $1,418.00 $8,011.62
Other than cash or check 0.00 0.00 0.00
Carryover from prior year 34,100.30 23,610.40 24,510.70
Total charitable 36,960.30 25,028.40 32,522.32
contribution
2 The Schedules A for the years in issue contain the phrase
“cash or check”. However, none of petitioner’s contributions
were by check.
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Last modified: May 25, 2011