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($6,500 total). At trial, petitioner testified that this
document was inaccurate.5 The second is a two-page undated
document purportedly from the mosque consisting of a cover letter
and a list of total contributions to a variety of mosque funds.
At the bottom of the first page of the document there is an
address line but white correction fluid has been applied to
obscure a telephone number on that line. The contributions,
totaling $6,500, are listed on the second page of the document as
follows:
SAVIOURS’ DAY (FEB) $2,200.00
NO.2 POOR CHARITY $1,000.00
OBLIGATORY CHARITY $1,300.00
MOSQUE NO 12 BLDG FUND $905.00
LOCAL CHARITY $565.00
3 YEAR ECONOMIC PLAN $530.00
This document does not show the dates or amounts of the
individual contributions. Petitioner testified that he received
the latter document on May 28, 2006, nearly 4 years after the
alleged charitable contributions were made, and only provided it
5 Petitioner had previously submitted another erroneous
document to respondent. Although petitioner eventually conceded
that he was not entitled to a noncash charitable contribution
deduction, he originally submitted to respondent a letter that
was allegedly from the Salvation Army. The letter is addressed
to petitioner and thanks him for donations of furniture and
clothing. Respondent obtained from a supervisor in the Vehicle
Donation Program of the Salvation Army a certification of
business records declaring that the letter submitted by
petitioner purporting to be from the Salvation Army was not
genuine. The certification states that the division of the
Salvation Army from which petitioner’s letter appears to have
been sent does not handle furniture and clothing, but only
vehicle donations.
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