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examine any books, papers, records, or other data which may be
relevant to such an inquiry. Sec. 7602(a). Petitioner cites no
specific authority as a basis for his position, simply alleging
that it is improper for the Commissioner to examine taxpayers
based solely upon their connection with a particular preparer.
Respondent's decision to examine petitioner's return, even if
based solely upon petitioner's connection with Space Coast, does
not constitute an improper reason to select petitioner's return
for examination. Karme v. Commissioner, 673 F.2d 1062 (9th Cir.
1982), affg. 73 T.C. 1163 (1980). Petitioner, therefore, has not
established that his selection for examination was improper.
We understand petitioner's frustration in circumstances
where the IRS failed to timely respond to inquiries.
Nevertheless, such a failure by the IRS does not alter the
obligation of petitioner to satisfy the Court that the claimed
expenses qualify as employee business expenses. Petitioner has
failed to do that.
Based on the foregoing, respondent's determination is
sustained except to the extent respondent made concessions at
trial.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011