- 3 -
At trial, petitioner introduced typed documents, which
purport to be lists of his 2002 and 2003 cash contributions
donated to Souls for the Kingdom Fellowship Church (the church).3
The lists indicate contributions of $192 per week in 2002 and
$200 per week in 2003 (totaling $9,984 in 2002 and $10,400 in
2003). Petitioner admits that he did not prepare the lists until
after he was notified by respondent about the examination of his
returns. Petitioner also admits that the sums were “not accurate
pertaining to each amount, but * * * accurate in the sum of
money” and, that he “basically somewhat divvied up” the total
sum. Petitioner did not offer any other documentation to
substantiate his alleged charitable contributions.
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
introduces credible evidence and complies with substantiation
requirements, maintains records, and cooperates fully with
3 At one point in his testimony petitioner said that he also
gave money to his brother-in-law, another minister, and that he
included this on the lists showing contributions to his brother’s
church.
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Last modified: May 25, 2011