                         T.C. Memo. 2003-227



                       UNITED STATES TAX COURT



              DAVID RUSSELL JACOBSON, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 11372-01.                 Filed July 30, 2003.



     David Russell Jacobson, pro se.

     Luanne S. DiMauro, for respondent.



             MEMORANDUM FINDINGS OF FACT AND OPINION


     CHIECHI, Judge:    Respondent determined the following defi-

ciency in, and additions to, petitioner’s Federal income tax

(tax):
                                - 2 -

                                    Additions to Tax
         Year   Deficiency   Sec. 6651(a)(1)1 Sec. 6654(a)
         1993     $18,904       $1,903.75        $266.45

     The issues remaining for decision are:2

     (1) Is petitioner entitled to deduct for 1993 certain

claimed charitable contributions?    We hold that he is not.

     (2) Is petitioner liable for 1993 for the addition to tax

under section 6651(a)(1)?    We hold that he is.

     (3) Is petitioner liable for 1993 for the addition to tax

under section 6654(a)?   We hold that he is.

                         FINDINGS OF FACT

     Most of the facts have been stipulated by the parties and

are so found.

     At the time petitioner filed the petition in this case, he

resided in Chicago, Illinois.

     During the year at issue, petitioner received wages of

$73,515 from OR Human Resources and other income of $4,280 from

Occupational Medical Care, Inc.    However, petitioner did not file

a tax return for that year.


     1
      All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
     2
      Petitioner concedes the determinations in the notice of
deficiency (notice) to increase his income for the year at issue.
Respondent concedes that, instead of the standard deduction
(i.e., $3,100) that respondent allowed petitioner in the notice,
petitioner is entitled to deduct for the year at issue $3,541 of
mortgage loan interest and $1,083 of points paid during that
year.
                                 - 3 -

     On July 31, 2001, respondent issued to petitioner a notice

with respect to his taxable year 1993.    In that notice, respon-

dent determined, inter alia, that petitioner is liable for the

year at issue for additions to tax under sections 6651(a)(1) and

6654.

                              OPINION

     Respondent claims that section 7491 does not apply in the

instant case because the examination of petitioner’s case began

prior to July 22, 1998.   The record does not establish when

respondent’s examination of petitioner’s taxable year 1993 began.

Assuming arguendo that that examination began after July 22,

1998, we find that petitioner’s burden of proof relating to the

deficiency determination does not shift to respondent under

section 7491(a).   That is because petitioner has not complied

with the substantiation and record-keeping requirements of

section 7491(a)(2)(A) and (B).    Accordingly, assuming arguendo

that respondent’s examination of the year at issue began after

July 22, 1998, we find that petitioner has the burden of proving

that respondent’s deficiency determination is wrong.    Rule

142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).    With

respect to any deductions that petitioner is claiming for the

year at issue for charitable contributions, deductions are

strictly a matter of legislative grace, and petitioner bears the

burden of proving that he is entitled to any such deductions
                                - 4 -

claimed.    INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992).

     Petitioner claimed at trial that he is entitled to deduct

for the year at issue money that he contends he contributed to

various charitable organizations during that year.    In support of

that claim, petitioner relied on his general, conclusory, and

uncorrobrated testimony.    We are unwilling to rely on that

testimony.    In order to be deductible, contributions of money

must be substantiated by a canceled check, a receipt from the

donee, or other reliable written records.    Higbee v. Commis-

sioner, 116 T.C. 438, 443 (2001); sec. 1.170A-13(a)(1), Income

Tax Regs.    On the record before us, we find that petitioner has

failed to satisfy his burden of substantiating his claimed

charitable contributions during 1993.

     We turn now to the determinations in the notice that peti-

tioner is liable for additions to tax under sections 6651(a)(1)

and 6654(a).   With respect to section 6651(a)(1), petitioner

concedes that he did not file a tax return for the year at issue.

Assuming arguendo that respondent’s examination of the year at

issue began after July 22, 1998, we find that respondent has

satisfied respondent’s burden of production under section 7491(c)

with respect to respondent’s determination under section

6651(a)(1).

     In support of his position that he is not liable for the

addition to tax under section 6651(a)(1), petitioner claimed at
                               - 5 -

trial that he did not have the “proper information” and therefore

could not file a tax return for 1993.   In support of that claim,

petitioner relied on his general, conclusory, and uncorroborated

testimony.   We are unwilling to rely on that testimony.   Assuming

arguendo that we were to accept petitioner’s testimony about why

he failed to file a tax return for the year at issue, the un-

availability of information or records does not necessarily

establish reasonable cause for failure to file timely a tax

return.   See Elec. & Neon, Inc. v. Commissioner, 56 T.C. 1324,

1342-1343 (1971), affd. without published opinion 496 F.2d 876

(5th Cir. 1974).   A taxpayer is required to file timely based

upon the best information available and to file thereafter an

amended return if necessary.   Estate of Vriniotis v. Commis-

sioner, 79 T.C. 298, 311 (1982).   On the record before us, we

find that petitioner has not met his burden of proving that he is

not liable for the year at issue for the addition to tax under

section 6651(a)(1).

     With respect to section 6654(a), petitioner does not dispute

that he did not pay estimated tax for the year at issue.   Assum-

ing arguendo that respondent’s examination of the year at issue

began after July 22, 1998, we find that respondent has satisfied

respondent’s burden of production under section 7491(c) with

respect to respondent’s determination under section 6654(a).

     Petitioner claimed at trial that his failure to make esti-
                              - 6 -

mated tax payments was somehow related to Form W-4, Employee’s

Withholding Allowance Certificate (Form W-4), which was filed

with an office of the government of the State of Kentucky.

Petitioner has not made any argument that any of the exceptions

in section 6654(e) apply in the instant case.    On the record

before us, we find that petitioner has not met his burden of

proving that he is not liable for the year at issue for the

addition to tax under section 6654(a).

     To reflect the foregoing and the concessions of the parties,


                                      Decision will be entered under

                              Rule 155.
