FIEDZIUSZKO v. COMMISSIONER OF INTERNAL REVENUE (2020)
United States Court of Appeals, Ninth Circuit.
Alicia M. FIEDZIUSZKO; Slawomir J. Fiedziuszko, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Decided: March 09, 2020
Before: MURGUIA, CHRISTEN, and BADE, Circuit Judges.
Alicia M. Fiedziuszko, Pro Se Slawomir J. Fiedziuszko, Pro Se Bruce R. Ellisen, Kathleen Eileen Lyon, Esquire, Attorney, DOJ - U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC, William J. Wilkins, Chief Counsel, Internal Revenue Service, Washington, DC, for Respondent-Appellee
Alicia Fiedziuszko and Slawomir Fiedziuszko appeal pro se from the Tax Court's order finding deficiencies in their income tax for tax year 2012. We have jurisdiction under 26 U.S.C. § 7482(a). We review for “clear error the Tax Court's factual determination that a taxpayer has failed to produce sufficient evidence to substantiate a deduction.” Sparkman v. Comm'r, 509 F.3d 1149, 1159 (9th Cir. 2007). We affirm.
The Tax Court did not clearly err in determining that the Fiedziuszkos failed to produce sufficient evidence to demonstrate their entitlement to further deductions for expenses related to business expenses, medical and dental expenses, and noncash charitable contributions. See 26 U.S.C.A. §§ 170, 213(a), 274(d), 6001; 26 C.F.R. §§ 1.170A–1(c), 1.170A-13(b), 1.213-1(h), 1.6001-1(a); Sparkman, 509 F.3d at 1159 (9th Cir. 2007) (taxpayer bears burden of clearly showing right to claimed deduction).
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