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thus relates to “the substance or essence of whether or not a
charitable contribution was actually made.” See Bond v.
Commissioner, supra at 41.
Petitioners argue that the regulations provide relief for
failure to comply with the substantiation requirements. For
example, the regulations provide that if it is impossible for the
taxpayer to obtain the donee’s signature on the appraisal
summary, the taxpayer’s deduction will not be disallowed provided
the taxpayer attaches a statement to the appraisal summary
explaining why it was not possible to obtain the donee’s
signature. Sec. 1.170A-13(c)(4)(iv)(C)(2), Income Tax Regs.
Petitioners have not asserted that it was impossible to obtain
the donee’s signature, however, nor did they attach an
explanatory statement to the Form 8283.
The regulations also provide that if the taxpayer fails to
attach the appraisal summary to the tax return, the Internal
Revenue Service may request that the taxpayer submit the
appraisal summary within 90 days of the request. Sec. 1.170A-
13(c)(4)(iv)(H), Income Tax Regs. If such a request is made and
the donor complies, a deduction will not be disallowed provided
that, inter alia, the donor’s failure to attach the appraisal
summary was a good faith omission and a qualified appraisal was
completed within the specified period. Id. Because petitioners
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