                    T.C. Summary Opinion 2006-142



                       UNITED STATES TAX COURT



                   JAMES WARREN, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 16096-05S.               Filed September 13, 2006.



     James Warren, pro se.

     Carol-Lynn E. Moran, 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 $813 in 2002 and $1,300 in 2003.    After

concessions by petitioner,2 the issues for decision are:     (1)

Whether petitioner is entitled to deductions on Schedule A,

Itemized Deductions, for cash charitable contributions of $4,500

for 2002 and $1,000 for 2003 and (2) whether petitioner is

entitled to deductions on Schedule A for noncash charitable

contributions of $500 each for 2002 and 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 Downingtown, Pennsylvania.

     Two computer-generated lists of contributions allegedly made

to The Church of Faith (the church) in Raleigh, North Carolina,

showing contributions of $85 for each week from January 6 to

November 10, 2002, $90 for each of the next 6 weeks, $135 for the

last week of 2002 (totaling $4,500 in 2002), and $20 per week

from January 5 to December 14, 2003 (totaling $1,000 in 2003),

were presented at trial.   The lists indicate that each

contribution was made in cash.    The lists were prepared by

Chester Muhammad or his daughter and were provided to petitioner

by Mr. Muhammad’s daughter.   Mr. Muhammad was petitioner’s



     2
       Petitioner does not contest a disallowed deduction for a
casualty and theft loss of $4,467 for 2003.
                                - 3 -

accountant.    Neither list is dated or signed by a representative

of the church.   At trial, petitioner failed to produce receipts

from the church for any of his alleged contributions.

     Petitioner has not been to the church since 1999.

Petitioner provided no testimony or documentation regarding the

$500 noncash contribution deductions claimed on either of his

returns for 2002 and 2003.

                             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, 290 U.S. 111, 115

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

factual issues may shift to the Commissioner where the taxpayer

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,

503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292
                                 - 4 -

U.S. 435, 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 of money 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.

     For a contribution of property other than money, taxpayers

must maintain, for each contribution, a receipt showing the name

of the donee, the date and location of the contribution, and a

description of the property.     Sec. 1.170A-13(b)(1), Income Tax

Regs.    Where it is impractical to obtain a receipt, taxpayers

must maintain other written records indicating the name and

address of the donee, the date and location of the donation, a

description of the property, and its fair market value at the

time the contribution was made.     Id.; sec. 1.170A-13(b)(2)(ii),

Income Tax Regs.

     Section 1.170A-13(a)(2)(i), Income Tax Regs., which applies

to both money and property contributions, provides special rules

to determine the reliability of records on the basis of all the


     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 -

facts and circumstances of the particular case and further

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.4

     Petitioner testified that his cash contributions to the

church consisted of money that he gave to his mother who, in

turn, gave that money to the church.      Petitioner produced no

canceled checks or receipts of his cash contributions.      The only

records petitioner provided were the lists, which were created by

his accountant, showing weekly payments to the church.      These

lists were not prepared contemporaneously with the alleged

contributions.   Petitioner provided no testimony or documentation

regarding his deductions for noncash 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.


     4
       Sec. 1.170A-13(b)(2)(i), Income Tax Regs., provides that
the reliability rules for records of money contributions also
apply to records of property contributions.
