Class: Tax Research Methodology

Class: Tax Research Methodology 

Charlie and Joan Smith filed their 2013 tax return and claimed $25,000 charitable deduction on their tax return. Charlie had a copy of cancelled check from the Church. Charlie also had a receipt from the Church which stated-Thank you for your generous donation of $25000. The taxpayer was audited for 2013 and IRS denied the deduction. Help Charlie to resolve this issue.

• In a report of two pages, explain in detail why the deduction was denied.  

Attached file with more details and a sample report sent to the IRS in a different case.