Charitable Contribution Deductions Denied for Failure to Provide Proof 09/18/06
The Tax Court, in a summary opinion, has sustained the IRS's denial of an individual's claimed charitable contribution deductions because the individual failed to provide reliable evidence of the contributions that he claimed he made to a church.
Deductions for Contributions to Church Disallowed 09/18/06
The Tax Court, in a summary opinion, has sustained the IRS's deficiencies against an individual stemming from deductions claimed for charitable contributions to a church, finding that he could not produce cancelled checks, receipts, or any other reliable evidence documenting those contributions.
Deductions for Charitable Contributions Disallowed; Penalties Imposed 09/18/06
The Tax Court, in a summary opinion, has held that the IRS properly disallowed an in
dividual's claimed deductions for charitable contributions to a church because he failed to substantiate the contributions and has found him liable for accuracy-related penalties.
Documents Lacking Date, Amount Fail Charitable Contribution Requirements 09/18/06
The Tax Court, in a summary opinion, has disallowed an individual's charitable contribution deductions, finding that his proffered records failed to meet the substantiation requirements because they didn't show the dates or the amounts of his individual contributions, and has imposed an accuracy-related penalty.
Tax Court Denies Charitable Deductions and Imposes Penalty 09/18/06
The Tax Court, in a summary opinion, has sustained the IRS's deficiency determinations against two individuals, finding they are not entitled to charitable contribution deductions because they could not provide reliable evidence supporting the deductions, and it has imposed an accuracy-related penalty.