Sherif S. Abdelhak a.k.a. Samuel A. Abel - Page 7

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          142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).  Pursuant             
          to section 7491(a), the burden of proof as to factual issues may            
          shift to the Commissioner where the taxpayer complies with                  
          substantiation requirements, maintains records, and cooperates              
          fully with reasonable requests for witnesses, documents, and                
          other information.  Petitioner has not met the requirements of              
          section 7491(a) because he has not met the substantiation                   
          requirements regarding the deductions at issue.                             
               The Commissioner carries the burden of production under                
          section 7491(c) with respect to an individual’s liability for               
          additions to tax.  Once this burden is met, the taxpayer has the            
          burden of proving that delinquent filings did not stem from                 
          willful neglect and that the taxpayer had reasonable cause for              
          late filing.  See United States v. Boyle, 469 U.S. 241 (1985);              
          Higbee v. Commissioner, 116 T.C. 438, 446 (2001).  To prove                 
          reasonable cause, a taxpayer must show that he or she exercised             
          ordinary business care and prudence but nevertheless could not              
          file the return when it was due.  Crocker v. Commissioner, 92               
          T.C. 899, 913 (1989); sec. 301.6651-1(c)(1), Proced. & Admin.               
          Regs.                                                                       
          II.  Charitable Contribution                                                
               Petitioner claimed a charitable contribution deduction of              
          $435,925 on his 1998 tax return as “real estate forfeiture”.                
          Respondent argues that petitioner has not established a valid               






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