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of his gambling activities. However, petitioner produced no
records showing his gambling results for 1990, except for his
1990 Federal income tax return. For 1991, petitioner presented
dog racing programs covering part of the period during which he
gambled at the dog tracks.
Petitioner testified that he had recorded in a notebook how
much he bet on each race in 1990, but, after his divorce, his ex-
wife or her new husband threw away all of the gambling records
that petitioner had stored in their house. Petitioner offered no
evidence at trial to support this story.
For 1991, petitioner stated that he maintained two sets of
records. Petitioner's main set of records consisted of his daily
race programs in which he would record how much money he had to
bet that day, how much money he bet on each race, and how much he
won or lost. The second set of records was a ledger in which
petitioner recorded his losses. At trial, petitioner stated that
his 1991 ledger was inaccurate and was prepared solely for the
audit with respondent.
In late 1992, the Internal Revenue Service, after examining
petitioner's race programs for January to June of 1991, requested
to examine petitioner's race programs for the second half of
1991. Petitioner testified that he and his daughter delivered
the race programs to a gentleman handing out tax forms in the
lobby of the Internal Revenue Service office building and asked
the man to give the programs to Mr. Thomas Ellison, the auditor
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