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for 2003. Thus, the notice of deficiency allowed $1,500 as a
cash contribution deduction for each of the years in issue.
In general, 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
matters shifts to the Commissioner under certain circumstances.
Petitioners have neither alleged that section 7491(a) applies nor
established their compliance with the requirements of section
7491(a)(2)(A) and (B) to substantiate items, maintain records,
and cooperate fully with respondent’s reasonable requests.
Petitioners therefore bear the burden of proof.
Deductions are a matter of legislative grace, and the
taxpayer bears the burden of proving that he is entitled to any
deduction claimed. INDOPCO, Inc. v. Commissioner, 503 U.S. 79,
84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440
(1934). Section 170(a) allows as a deduction any charitable
contribution made within the taxable year. Deductions for
charitable contributions are allowable only if verified under the
regulations prescribed by the Secretary. Sec. 170(a)(1). In
general, the regulations require the taxpayer to maintain for
each contribution of money one of the following: (1) A canceled
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Last modified: November 10, 2007