Darin Warfield and Sharon Hardin - Page 4

                                        - 3 -                                         
               Petitioners timely filed returns for the taxable years 2002            
          and 2003.  Petitioners’ returns were prepared by Chester                    
          Muhammad.                                                                   
               During the examination, petitioners provided respondent’s              
          agent with computerized lists showing contributions allegedly               
          made to the Calvary Bible Church (the church) by Darin Warfield             
          and by Sharon Hardin during 2002 and 2003.  The lists for Darin             
          Warfield show cash contributions of $103 on January 6, 2002, and            
          $97 every week thereafter (totaling $5,050) in 2002, and cash               
          contributions of $135 on January 5, 2003, and $126 every week               
          thereafter (totaling $6,561) in 2003.  The lists for Sharon                 
          Hardin show the same amounts contributed in both 2002 and 2003 as           
          the lists for Darin Warfield.  None of the lists provided by                
          petitioners are dated or signed by a member of the church.                  
          Petitioners provided to respondent’s counsel identical lists for            
          2002 and 2003 except for the fact that the caption “Calvary Bible           
          Church” had been eliminated.  Subsequently, Sharon Hardin                   
          provided substantiation for contributions that she made to                  
          Hutchinson Memorial U.A.M.E. Church.  See supra note 3.                     
                                      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           






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