Congress has tightened the rules for claiming deductions for contributions of clothing and household goods to charities, and a recent decision of the Tax Court has shown how little sympathy the IRS and the Court have for failure to comply with the requirements. The Court has sustained the disallowance of $16,820 of $18,820 in claimed deductions for the years 2006 and 2007. The taxpayers claimed noncash charitable contribution deductions of $7,220 for 2006, including $720 to Council Thrift Shops and $6,500 to Goodwill. They claimed $11,600 in noncash contributions for 2007 to Council Thrift Shops and Out of the Closet. The Court sustained the IRS denial of all but $1,000 each year. The Court...