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$3,500 based upon “Thrift Shop Value”. The date of contribution
is listed as “various”, and the acquisition is stated to be by
“Purchase”.
During the audit, petitioner submitted to the examining
agent two IRS Form 1040X amended returns for 2001, only the first
of which contains a Schedule A and Form 8283, and neither of
which modifies the description of petitioner’s 2001 charitable
contributions as set forth on the Schedule A and Form 8283
attached to the 2001 filed return. Subsequently, petitioner
furnished another IRS Form 8283 for 2001 (the 2001 amended Form
8283) on which the only change from the two prior Forms 8283 is
the substitution of “Salvation Army Los Angeles, CA” for
“Goodwill Ind.” as the charitable donee. Attached to the 2001
amended Form 8283 is a worksheet prepared by petitioner similar
to the worksheets attached to the 2000 amended Form 8283.
Consistent with each of those worksheets, it lists each item
included in the contribution by alleged cost and fair market
value. The total dollar value of the items listed on the
worksheet ($3,3292) is less than both the $3,500 claimed on all
three of the Forms 8283 filed or submitted for 2001, and the
$4,000 deduction for noncash contributions claimed on the two
Schedules A filed or submitted for that year. Also attached to
2 The worksheet erroneously states that the total dollar
value of the listed items is $3,909.
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Last modified: May 25, 2011