- 12 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011