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On July 31, 2001, respondent issued to petitioner a notice
with respect to his taxable year 1993. In that notice, respon-
dent determined, inter alia, that petitioner is liable for the
year at issue for additions to tax under sections 6651(a)(1) and
6654.
OPINION
Respondent claims that section 7491 does not apply in the
instant case because the examination of petitioner’s case began
prior to July 22, 1998. The record does not establish when
respondent’s examination of petitioner’s taxable year 1993 began.
Assuming arguendo that that examination began after July 22,
1998, we find that petitioner’s burden of proof relating to the
deficiency determination does not shift to respondent under
section 7491(a). That is because petitioner has not complied
with the substantiation and record-keeping requirements of
section 7491(a)(2)(A) and (B). Accordingly, assuming arguendo
that respondent’s examination of the year at issue began after
July 22, 1998, we find that petitioner has the burden of proving
that respondent’s deficiency determination is wrong. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). With
respect to any deductions that petitioner is claiming for the
year at issue for charitable contributions, deductions are
strictly a matter of legislative grace, and petitioner bears the
burden of proving that he is entitled to any such deductions
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