John S. Gibson, f.k.a. John S. Mactavish - Page 12




                                       - 12 -                                         
          petitioner’s nonsensical arguments.  Even assuming the agent                
          misconstrued petitioner’s books and records, it is apparent that            
          the records did not accurately reflect income.  Further, each               
          time petitioner provided additional information to respondent,              
          recomputations were made to the proposed adjustment to income.7             
               D. Conclusion                                                          
               We hold that petitioner is not entitled to an award of                 
          administrative and litigation costs because respondent’s position           
          was substantially justified.  In so holding, we have carefully              
          considered the remaining arguments made by the parties, and to              
          the extent not discussed above, we consider those arguments to be           
          without merit.                                                              
               In order to reflect the foregoing,                                     


                                                  An appropriate order and            
                                             decision will be entered.                










               7    As indicated, petitioner did not file a return for tax            
          year 1994.  In 1999, a year after respondent filed his answer to            
          the petition, the parties began a yearlong process of calculating           
          petitioner’s gross receipts.  Respondent was not unreasonable in            
          his initial determination or the consideration of documentation             
          to verify gross receipts for 1994.                                          





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  

Last modified: May 25, 2011