Trent Deshawn Allston - Page 6

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          places the burden of proof on the Commissioner.  Sec. 7491(a)(1);           
          Rule 142(a)(2).  Section 7491(a)(1) applies only if the taxpayer            
          complies with substantiation requirements, maintains all required           
          records, and cooperates with the Commissioner’s requests for                
          witnesses, information, documents, meetings, and interviews.                
          Sec. 7491(a)(2).  The record shows that petitioner did not comply           
          with the substantiation requirements or cooperate with requests             
          for documentation, all of which would have facilitated trial of             
          this case.                                                                  
               Section 6001 and the regulations promulgated thereunder                
          require taxpayers to maintain records sufficient to permit                  
          verification of income and expenses.  As a general rule, if the             
          trial record provides sufficient evidence that the taxpayer has             
          incurred a deductible expense, but the taxpayer is unable to                
          adequately substantiate the precise amount of the deduction to              
          which he or she is otherwise entitled, the Court may estimate the           
          amount of the deductible expense and allow a deduction to that              
          extent.  Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir.               
          1930).  Such an estimate is made bearing heavily against the                
          taxpayer whose inexactitude in substantiating the amount of the             
          expense is of his own making.  Id. at 544.  However, in order for           
          the Court to estimate the amount of an expense, the Court must              
          have some basis upon which an estimate may be made.  Vanicek v.             
          Commissioner, 85 T.C. 731, 742-743 (1985).                                  

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