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. Discuss why taxpayers lost the deduction based on the IRS code section. IRS Publication and court case. Discuss court case Durden in detail 

Question 1. Why were the taxpayer denied Deduction 

Question 2. What code section applies to charitable contribution. Copy this code section either from Google or court case 

Question 3. Why were the taxpayer denied deduction for the second time? Hint: contemporaneous