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compared to the sums he calculated on these lists.5 Petitioner
also testified that he made contributions of approximately $4,000
and $1,000, but produced no written acknowledgments of these
contributions by the donee and offered no reliable evidence of
these alleged contributions, such as canceled checks or receipts.
We find that petitioner failed to provide reliable evidence
of his purported contributions and failed to meet his burden of
proof. We hold that respondent’s determinations disallowing
petitioner’s claimed charitable contribution deductions are
sustained.
2. Section 6662(a)
With respect to the accuracy-related penalty under section
6662(a), the Commissioner has the burden of production. Sec.
7491(c). To prevail, the Commissioner must produce sufficient
evidence that it is appropriate to apply the penalty to the
taxpayer. Higbee v. Commissioner, 116 T.C. 438, 446 (2001).
Once the Commissioner meets his burden of production, the
taxpayer bears the burden of supplying sufficient evidence to
persuade the Court that the Commissioner’s determination is
incorrect. Id. at 447.
5 As we have previously mentioned, petitioner claimed
deductions for charitable contributions of $16,500 for 2002 and
$20,000 for 2003. However, the lists he offered at trial show
contributions totaling only $9,984 in 2002 and $10,400 in 2003.
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