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Furthermore, we note that petitioners had approximately 16
months in which to obtain a qualified appraisal.7 Petitioners
have not explained why they were unable to secure a qualified
appraisal within that period. Nor did petitioners “‘fall just on
the other side’” of the deadline. See id. The 2000 appraisals
were made more than 9 months before the date of contribution.
The 2005 appraisals were made more than 3 years after the due
date of petitioners’ tax return. Thus, we are not faced with a
situation where the taxpayer has done “all that can reasonably be
expected of him”. See Estate of Chamberlain v. Commissioner,
T.C. Memo. 1999-181.
Third, as mentioned supra, DEFRA section 155 is not
primarily concerned with whether a charitable contribution has
been made. Hewitt v. Commissioner, 109 T.C. at 265. Rather,
DEFRA section 155 is concerned with substantiating the value of
the contributed property. Id. Thus, even if petitioners made a
charitable contribution, they must meet the substantiation
requirements to claim a deduction.
C. Respondent’s Alleged Wrongdoing
Petitioners allege that respondent acted improperly during
the examination of their tax return. We need not address
7 Petitioners sold their development rights on Feb. 12,
2001. Sixty days before that date is Dec. 14, 2000. Petitioners
had from that time until the due date of their tax return on Apr.
15, 2002, to obtain a qualified appraisal. See sec.
1.170A-13(c)(3)(i)(A), (iv)(B), Income Tax Regs.
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