- 12 - supported his charitable contribution deduction of $7,500 in 2000. That letter purportedly from Special Friends thanked petitioner for his donation of golf clubs and for an advertisement placed with the organization’s newsletter and said that the bill for the advertisement would be charged to petitioner’s Visa credit card in two installments of $3,750. That letter was not an accurate copy of any letter from Special Friends. The letter that Special Friends sent to petitioner acknowledged his donation of golf clubs but did not mention any other contribution from petitioner. Petitioners did not contribute $7,500 to Special Friends in 2000 or provide to Hughs any record of Visa card payments to Special Friends. During the audit, petitioner gave Hughs inconsistent and incorrect explanations of the purpose of the $27,000 payment to Pekas in 2000. He told Hughs that he paid $27,000 to Pekas in 2000 for investment counseling. Petitioner also told Hughs during the audit that he paid $27,000 to Davoli in 2000 to obtain a background investigation so he could qualify for appointed Government service. Petitioner told Hughs at a different time during the audit that the $27,000 payments were for legal fees. Respondent issued the notice of deficiency to petitioners for 1999, 2000, and 2001 on January 16, 2003.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011