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The record supported the IRS’s determination that married taxpayers owed additional income tax because they claimed deductions that they were either not allowed to take or failed to maintain adequate records to substantiate deductions they claimed. As the taxpayers underpaid the amount of tax they owed, an accuracy-related penalty was imposed in the amount of $2,547 under I.R.C. ? 6662(a). The IRS properly disallowed deductions the male taxpayer claimed for expenses he incurred as a truck driver because he did not maintain proper records, costs of clothing the taxpayers purchased that was not specific to their employment, charitable contributions that were not substantiated by a contemporaneous written acknowledgment from the donee, and amounts the taxpayers spent on healthcare products that were not prescribed by a physician. The court entered a decision which sustained the IRS?s decision disallowing most of the deductions the taxpayers claimed and upheld the imposition of accuracy-related penalties.