Frank Harrell - Page 5

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          introduces credible evidence and 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 or           
          introduced credible evidence regarding the deductions at issue.             
               Deductions are strictly a matter of legislative grace and              
          the taxpayer bears the burden of proving entitlement to the                 
          claimed deduction.  Rule 142(a); INDOPCO, Inc. v. Commissioner,             
          503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292              
          U.S. 435, 440 (1934).  Section 170(a) allows as a deduction any             
          charitable contribution the payment of which is made within the             
          taxable year.  Deductions for charitable contributions are                  
          allowable only if verified under regulations prescribed by the              
          Secretary.  Sec. 170(a)(1).  In general, the regulations require            
          a taxpayer to maintain for each contribution one of the                     
          following:  (1) A canceled check; (2) a receipt from the donee;3            
          or, in the absence of a check or receipt, (3) other reliable                
          written records.  Sec. 1.170A-13(a)(1), Income Tax Regs.  Section           
          1.170A-13(a)(2)(i), Income Tax Regs., provides special rules to             
          determine the reliability of records on the basis of all the                
          facts and circumstances of the particular case and further                  

               3 A receipt is required to contain the name of the donee,              
          the date of the contribution, and the amount of the contribution.           
          Sec. 1.170A-13(a)(1), Income Tax Regs.                                      





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