- 3 -
Church2 for 2002 and 2003. The revised list for 2002 shows
weekly contributions broken down as, Tithes-$100, Pastor’s
Offering-$20, and Utilities Fund-$5. The revised list for 2003
shows weekly contributions broken down as, Tithes-$90 and
Pastor’s Offering-$25, except that for one week it shows Tithes-
$100, Pastor’s Offering-$20, and Utilities Fund-$15. Respondent
determined that neither list is a reliable written record
sufficient to substantiate petitioner’s claimed charitable
contributions. Petitioner’s original and revised lists were
neither dated nor signed by a representative of the church.
Petitioner’s lists were written with the help of his tax
preparer, Chester Muhammad, with information provided by
petitioner.
Petitioner had a checking account in 2002 and 2003, but made
no contributions by check.
Discussion
As a general rule, the Commissioner’s determinations set
forth in a notice of deficiency are presumed correct, and the
taxpayer bears the burden of proving that these determinations
are in error. Rule 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
2 Petitioner clarified at trial that although he listed the
church as Faith Tabernacle Baptist Church on his revised
statement, the correct name was Faith Tabernacle Church.
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Last modified: May 25, 2011