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with the IRS Appeals Division which discusses the diaries in
depth, mentions any additional "cushion" of hours for CDI
activities. The diaries also did not fully account for his work
time since they were based on a 40-hour week, yet he claimed
generally to have worked over 40 hours per week. No explanation
was given as to whether any of the time not accounted for could
be allocated to CDI activities.
Petitioner's document-based method is also unreliable, as
the documents themselves do not provide any objective measure of
time for activities extrapolated therefrom. Rather, petitioner
assigned times to activities years later based solely on his
judgment and experience as to how long the activities must have
taken him. Even if such uncorroborated estimates were made in
good faith, memories can fade with time, and records can be lost
or thrown out, as occurred here.
In addition, some of the times petitioner assigned to his
activities appear on their face inadequate to the Court.
Petitioner allocated only 5 seconds for each check that he signed
for CDI, yet he was able to discern and question a relatively
minor $88.25 expense. Petitioner allocated an average of 3
minutes per item of correspondence and claimed not even to have
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