T.C. Summary Opinion 2006-141



                       UNITED STATES TAX COURT



                  FRANK HARRELL, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 19193-05S.            Filed September 13, 2006.



     Frank Harrell, pro se.

     Carrie L. Kleinjan, for respondent.



     RUWE, Judge:   This case was heard pursuant to section 74631

in effect when the petition was filed.   The decision to be

entered is not reviewable by any other court, and this opinion

should not be cited as authority.




     1
       Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue. Rule
references are to the Tax Court Rules of Practice and Procedure.
                                - 2 -

     Respondent determined deficiencies in petitioner’s Federal

income taxes of $1,755 in 2002 and $1,500 in 2003.   The only

issue for decision is whether petitioner is entitled to itemized

deductions for charitable contributions of $6,500 for 2002 and

$6,000 for 2003.

     Some facts have been stipulated and are so found.   The

stipulation of facts and the attached exhibits are incorporated

by this reference.   When the petition was filed, petitioner

resided in Wilmington, Delaware.

     Respondent received petitioner’s electronically filed

Federal income tax returns for 2002 and 2003 on May 21, 2003, and

April 30, 2004, respectively.   Petitioner’s returns were prepared

by Chester Muhammad.   Petitioner claimed itemized deductions for

charitable contributions of $6,500 and $6,000 for 2002 and 2003,

respectively.

     During the examination of petitioner’s returns, petitioner

submitted computer-generated lists which show weekly cash

charitable contributions to Faith Tabernacle Church (the church)

of $125 per week for 2002 (totaling $6,500) and $115 per week for

2003, except for one week which shows $135 (totaling $6,000).

Petitioner subsequently submitted revised lists which show the

amount of weekly contributions made to Faith Tabernacle Baptist
                                - 3 -

Church2 for 2002 and 2003.   The revised list for 2002 shows

weekly contributions broken down as, Tithes-$100, Pastor’s

Offering-$20, and Utilities Fund-$5.      The revised list for 2003

shows weekly contributions broken down as, Tithes-$90 and

Pastor’s Offering-$25, except that for one week it shows Tithes-

$100, Pastor’s Offering-$20, and Utilities Fund-$15.     Respondent

determined that neither list is a reliable written record

sufficient to substantiate petitioner’s claimed charitable

contributions.   Petitioner’s original and revised lists were

neither dated nor signed by a representative of the church.

Petitioner’s lists were written with the help of his tax

preparer, Chester Muhammad, with information provided by

petitioner.

     Petitioner had a checking account in 2002 and 2003, but made

no contributions by check.

                             Discussion

     As a general rule, 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, 

, 115

(1933).   Pursuant to section 7491(a), the burden of proof as to

factual issues may shift to the Commissioner where the taxpayer

     2
       Petitioner clarified at trial that although he listed the
church as Faith Tabernacle Baptist Church on his revised
statement, the correct name was Faith Tabernacle Church.
                                - 4 -

introduces credible evidence and complies with substantiation

requirements, maintains records, and cooperates fully with

reasonable requests for witnesses, documents, and other

information.    Petitioner has not met the requirements of section

7491(a) because he has not met the substantiation requirements or

introduced credible evidence regarding the deductions at issue.

     Deductions are strictly a matter of legislative grace and

the taxpayer bears the burden of proving entitlement to the

claimed deduction.   Rule 142(a); INDOPCO, Inc. v. Commissioner,

, 84 (1992); New Colonial Ice Co. v. Helvering, 

, 440 (1934).   Section 170(a) allows as a deduction any

charitable contribution the payment of which is made within the

taxable year.   Deductions for charitable contributions are

allowable only if verified under regulations prescribed by the

Secretary.   Sec. 170(a)(1).   In general, the regulations require

a taxpayer to maintain for each contribution one of the

following:   (1) A canceled check; (2) a receipt from the donee;3

or, in the absence of a check or receipt, (3) other reliable

written records.   Sec. 1.170A-13(a)(1), Income Tax Regs.   Section

1.170A-13(a)(2)(i), Income Tax Regs., provides special rules to

determine the reliability of records on the basis of all the

facts and circumstances of the particular case and further

     3
       A receipt is required to contain the name of the donee,
the date of the contribution, and the amount of the contribution.
Sec. 1.170A-13(a)(1), Income Tax Regs.
                                 - 5 -

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.

     Petitioner testified that because he had made all of his

charitable contributions in cash, he had no canceled checks.

Petitioner failed to provide any receipts from the church.    The

only records petitioner provided were the lists, which he created

with the help of his tax preparer, showing weekly payments to the

church.    These lists were not prepared contemporaneously with the

alleged 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.