- 35 -
otherwise, for medical care of the taxpayer, his or her spouse, or
dependents, to the extent that such expenses exceed 7.5 percent of
adjusted gross income.
As noted above, taxpayers bear the burden of proving that
they are entitled to any deductions claimed on their return, see
Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84
(1992), and taxpayers must substantiate amounts claimed as
deductions by maintaining the records necessary to establish such
entitlement.8 See sec. 6001; Hradesky v. Commissioner, 65 T.C. 87
(1975); sec. 1.6001-1(a), Income Tax Regs. To substantiate
medical and dental expenses under section 213, the taxpayer must
furnish the name and address of each person to whom payment was
made and the amount and date of each such payment. See sec.
1.213-1(h), Income Tax Regs. If requested by the Commissioner,
the taxpayer must also furnish an itemized invoice which
identifies the patient, the type of service rendered, and the
specific purpose of the expense. See id. Where a taxpayer fails
to provides adequate substantiation, the Court may uphold the
Commissioner’s determination denying a deduction for medical and
dental expenses. See Hunter v. Commissioner, T.C. Memo. 2000-249;
Nwachukwu v. Commissioner, T.C. Memo. 2000-27.
8 Petitioners do not argue, and we do not find, that sec.
7491(a) applies. See supra note 6.
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