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return for 1992 and had not made estimated tax payments that
year. Petitioner's written protest admitted that he had failed
to file a return and make estimated tax payments but did not
adequately substantiate with documentary evidence that these
failures to file the return were due to reasonable cause.
Petitioner admitted further in his written protest that he had
received income during 1992 in amounts different from that which
respondent calculated in the 30-day letter, but he failed to
substantiate with documentary evidence the amounts of income he
admitted receiving and failed to provide additional documentary
evidence to support the deductions and exemptions to which he
claimed he was entitled.
Respondent's position on the date of the notice of
deficiency was that petitioner had unreasonably failed to file a
Federal income tax return for 1992, had failed to pay estimated
taxes, had failed to report income received by him during 1992,
and had failed to substantiate deductions and exemptions to which
he claimed he was entitled. Respondent's position on that date
was clearly justified to a degree that could satisfy a reasonable
person, and, thus, respondent was substantially justified in the
context of Lennox v. Commissioner, supra, Pierce v. Underwood,
supra, and Powers v. Commissioner, 100 T.C. 457 (1993).
Consequently, respondent's position on the date the notice of
deficiency was issued was substantially justified.
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