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Respondent also argues that petitioner unreasonably protracted
the administrative and litigation proceedings by not cooperating
with respondent.
We agree with respondent on all points. Once respondent
received sufficient documents relating to the erroneously
reported $20,075, respondent acknowledged the nontaxable nature
thereof. We conclude that respondent’s representatives were not
unreasonable in failing to settle petitioner’s case sooner than
January of 1994. See Meeker v. Commissioner, T.C. Memo. 1994-
290, affd. without published opinion 62 F.3d 396 (5th Cir. 1995);
Goodrum v. Commissioner, T.C. Memo. 1992-422.
Petitioner, by not cooperating with respondent, unreasonably
protracted the proceedings in this case and did not exhaust his
administrative remedies with respondent. Further, respondent’s
failure to recognize Dragna as petitioner’s legal representative
was not unreasonable. Having settled this case without pursuing
the deductibility of the claimed farming loss, petitioner does
not qualify as a prevailing party with regard thereto.
Petitioner is not entitled to an award of administrative and
litigation costs.
An appropriate order and decision
will be entered.
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