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Giddio v. Commissioner, 54 T.C. 1530, 1533 (1970); Schroeder v.
Commissioner, 40 T.C. 30, 33 (1963).
We note that petitioner complains, inter alia, that
respondent did not provide him with copies of Pieces of Eight’s
books and records. Petitioner further claims that he was
prevented from seeking records of Pieces of Eight by the July
1991 order restraining him from coming on or around the business.
The record shows, and petitioner admits on brief, that he
provided all of the records of Pieces of Eight to respondent’s
agent during the audit, although he claims that he did so on the
instructions of Pieces of Eight. Those records consisted of
seven boxes of documents and were supplied to the agent at Pieces
of Eight’s place of business during April 1991. Although
petitioner maintained the books and records of Pieces of Eight,
he neither participated in the process of reconstructing its
taxable income nor met with respondent’s agent at the conference
at which the records were reviewed, although he had been notified
of it. After the reconstruction was completed, respondent turned
the records over to Ms. Murphy and Mr. Louwers. Ms. Murphy took
the records to petitioner’s store in Sarasota. Although
petitioner contends that the records have disappeared, the
problem seems to be one of his own making, and we find his
complaint that respondent did not provide him with the records of
Pieces of Eight to be without merit.
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