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In a legal dispute over taxes, a person claimed to own three properties in Iran that were later confiscated by the government. However, the IRS doubted the person’s claims and argued that the documents supporting their ownership were fake. The person was born in Iran but moved to the United States in the 1960s. They visited Iran in 1976 but couldn’t go back after the Islamic Revolution in 1978. The revolution led to a new government, and supporters of the previous regime were in danger. The person claimed that their uncle bought three pieces of land in Tehran for them between 1976 and 1978. These properties were left undeveloped, and the person couldn’t visit or do anything with them.
In 2006, the person wanted to sell the Iranian properties. They asked a friend who had connections in Iran to help them. The friend confirmed that the properties were still in the person’s name. However, in 2007, a real estate broker hired by the friend discovered that the properties were now owned by the Iranian government.
To find out what happened, the person agreed to involve an Iranian lawyer named Mohammad Ali Soltanpour. Though they never met Soltanpour, the person’s friend initially testified that Soltanpour accompanied them to inspect the properties and promised to obtain records of their confiscation.
During the trial, the IRS claimed that Mohammad Ali Soltanpour didn’t exist. The IRS expert visited the addresses and tried to contact Soltanpour but found no evidence of his existence. The expert also checked the records of the Iranian Bar Association and found no information about Soltanpour. The IRS expert concluded that the documents provided by Soltanpour were fake.
The person then claimed that Soltanpour used a fake name because he was afraid of the Iranian government. However, the person’s friend’s testimony contradicted this claim, making it less believable.
Based on the evidence, the court agreed with the IRS and concluded that the documents were forgeries. As a result, the person’s deductions for the loss of the properties were not allowed.
In simpler terms, the person claimed to own properties in Iran that were taken away by the government. But the IRS said the documents supporting their ownership were fake, and the court agreed. So, the person couldn’t get tax deductions for the loss of the properties.
