We have one such case yesterday from the Tax Court. Quinn v. Commissioner, T.C. Memo. 2012-178, here.
Ms. Quinn was an IRS tax compliance officer. She claimed what appear to be such large charitable contributions ($48,000+ for 2 years) and medical deductions ($47,000+ for 2 years), that the IRS scoring techniques probably flagged her for audit. She also claimed certain dependents that she was not entitled to claim.
The Court held that she was not able to substantiate her claims. Not only that, her evidence in attempts to substantiate was bogus in some cases and highly suspicious in others. For example, here is the Court's key discussion of the charitable contribution claims:
Petitioner proffered "receipts" purportedly confirming charitable contributions. They were inconsistent and unreliable. Representatives from seven different charitable organizations credibly testified that the receipts were altered or fabricated. For example, petitioner offered a receipt purportedly substantiating $12,500 of charitable contributions to a religious organization. The purported receipt, however, identified individuals other than the couple as the donors. The organization's records did not reflect any contributions made by the couple and confirmed that the other identified individuals had contributed $12,500. Other purported receipts also appeared to have been tampered with and were suspect. None of the organizations' records verified any charitable contributions the couple claimed for the years at issue. Nor did the couple's bank statements corroborate the amounts the couple claimed they contributed. Further, Mr. Quinn did not recall making any of the purported contributions. In each instance, petitioner failed to offer reliable substantiation. We therefore conclude that petitioner is not entitled to any deduction for claimed charitable contributions of $48,116 for the years at issue except the nominal amounts respondent conceded, which consisted of $175 for 2006 and $10 for 2007.