- 5 - facts and circumstances of the particular case and further provides factors to consider in making this determination, including: (1) Whether the writing that evidences the contribution was written contemporaneously and (2) whether the taxpayer keeps regular records of the contributions.4 Petitioner testified that his cash contributions to the church consisted of money that he gave to his mother who, in turn, gave that money to the church. Petitioner produced no canceled checks or receipts of his cash contributions. The only records petitioner provided were the lists, which were created by his accountant, showing weekly payments to the church. These lists were not prepared contemporaneously with the alleged contributions. Petitioner provided no testimony or documentation regarding his deductions for noncash contributions. We find that petitioner failed to provide reliable evidence of his purported contributions and failed to meet his burden of proof. We hold that respondent’s determinations disallowing petitioner’s claimed charitable contribution deductions are sustained. To reflect the foregoing, Decision will be entered for respondent. 4 Sec. 1.170A-13(b)(2)(i), Income Tax Regs., provides that the reliability rules for records of money contributions also apply to records of property contributions.Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011