Frank Harrell - Page 4

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          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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