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unsigned list of contributions totaling $8,500 written on what
appears to be Muhammad Mosque No. 12 letterhead. The other is a
faxed letter and a copy of the same list of contributions. The
letter was purportedly sent from the former secretary of the
Muhammad Mosque No. 12, Laverne Muhammad, on May 19, 2006, a few
weeks before trial. May 19, 2006, was the same date respondent
received the list for the first time. The contributions shown on
these documents are as follows:
SAVIOURS’ DAY (FEB) $2,500.00
NO.2 POOR CHARITY $2,000.00
OBLIGATORY CHARITY $1,800.00
MOSQUE NO 12 BLDG FUND $1,195.00
LOCAL MINISTER CHARITY $705.00
LOCAL CHARITY $195.00
3 YEAR ECONOMIC PLAN $105.00
$8,500.00
These documents show neither the dates nor the amounts of the
individual 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
reasonable requests for witnesses, documents, and other
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