Hector Prowse - Page 12

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          the medical care of the taxpayer, the taxpayer’s spouse, or a               
          dependent to the extent that such expenses exceed 7.5 percent of            
          adjusted gross income.  In this case, petitioner claimed an                 
          itemized deduction for unreimbursed medical and dental expenses             
          of $8,805.87 on his 2001 return and attached documentation to his           
          return purporting to substantiate the expenses.  When respondent            
          issued his notice of deficiency, he did not disallow these                  
          expenses, although he did make a computational adjustment to the            
          amount of the deduction because of adjustments affecting the                
          calculation of petitioner’s adjusted gross income.  However,                
          after respondent discovered that some of the documentation                  
          attached to petitioner’s 2001 return may have been falsified,               
          respondent disallowed all of petitioner’s Schedule A expenses,              
          including his medical and dental expenses, for failure to                   
          substantiate, and he moved to increase the deficiency to reflect            
          the disallowance.                                                           
               At trial, respondent convincingly proved that the                      
          documentation attached to petitioner’s 2001 return to document              
          his medical and dental expenses had been falsified.                         
          Consequently, the record contains no credible evidence                      
          substantiating petitioner’s medical and dental expenses for 2001,           
          and we sustain respondent’s determination.                                  









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