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Of the remaining $49.67, petitioner claims he is entitled to
a deduction of $25 for vehicle registration fees and has provided
a certificate reflecting this amount. Section 164(b)(1) defines
a “personal property tax” as an annual ad valorem tax that is
imposed upon personal property. Petitioner has not provided any
evidence that any of this fee is an ad valorem fee as opposed to
an annual flat fee, and therefore it is not deductible. See N.C.
Gen. Stat. sec. 20-87(5) (2005).
Petitioner has offered no evidence regarding the remaining
$24.67. Therefore, we agree with respondent that petitioner is
entitled to a deduction of only $861.33 for taxes paid.
C. Gifts to Charity
Section 170(a) allows a taxpayer a deduction for charitable
contributions, but only if verified under the prescribed
regulations. Section 170(f)(8) provides that no deduction will
be allowed for a contribution of $250 or more unless the taxpayer
substantiates the contribution by a contemporaneous written
acknowledgment from the donee organization. A taxpayer who makes
charitable contributions of property other than money must have a
receipt or letter from the donee or other written record showing
the name of the donee, the date and location of the contribution,
and a description of the property in detail reasonably sufficient
under the circumstances. Sec. 1.170A-13(b)(1) and (2), Income
Tax Regs. On his return, the taxpayer must include the same
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