United States Tax Court Decision for the Week – You be the Judge

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The Tax Court, in a summary opinion, held that an IRS revenue agent failed to substantiate her charitable contribution deductions for donations she allegedly made to a church and held her liable for accuracy-related penalties, finding that she failed to show reasonable cause for the deductions claimed or that she acted in good faith.

Margaret Payne, pro se.

Frederick C. Mutter, for respondent.

T.C. Summ. Op. 2013-64