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accountant. Neither list is dated or signed by a representative
of the church. At trial, petitioner failed to produce receipts
from the church for any of his alleged contributions.
Petitioner has not been to the church since 1999.
Petitioner provided no testimony or documentation regarding the
$500 noncash contribution deductions claimed on either of his
returns for 2002 and 2003.
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
(1933). Pursuant to section 7491(a), the burden of proof as to
factual issues may shift to the Commissioner where the taxpayer
introduces credible evidence and complies with substantiation
requirements, maintains records, and cooperates fully with
reasonable requests for witnesses, documents, and other
information. Petitioner has not met the requirements of section
7491(a) because he has not met the substantiation requirements or
introduced credible evidence regarding the deductions at issue.
Deductions are strictly a matter of legislative grace and
the taxpayer bears the burden of proving entitlement to the
claimed deduction. Rule 142(a); INDOPCO, Inc. v. Commissioner,
503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292
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