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Medical and dental expenses $958
Charitable gifts 1,443
Job expenses and other miscellaneous expenses 18,700
Total $21,101
In the notice of deficiency, respondent disallowed some of
these expenses and, by motion, asserted that petitioner was
liable for fraud under section 6663(a) with respect to some of
the claimed deductions.
Section 213(a) allows a taxpayer who itemizes his or her
deductions to deduct, among other expenses, medical and dental
expenses to the extent such expenses exceed 7.5 percent of
adjusted gross income. In this case, petitioner claimed itemized
deductions for medical and dental expenses in the amounts of
$2,119 and $958 for 2002 and 2003, respectively. Petitioner
attached receipts to his returns in substantiation of these
expenses. Respondent determined that the documentation
petitioner submitted for these expenses was falsified and
disallowed all of petitioner’s claimed Schedule A deductions.
At trial, respondent presented several witnesses, including
doctors who petitioner claimed had provided services. These
doctors testified that no medical services had been provided by
them to petitioner during the years at issue and that the
receipts petitioner relied on were for services provided to him
in prior years that had been altered to reflect dates in 2002 and
2003.
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