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procedures in particular situations.5 In sum, "when the taxpayer
has defaulted in * * * [its] task of supplying adequate records,
* * * [the taxpayer] is not in a position to be hypercritical of
the Commissioner's labor." Webb v. Commissioner, 394 F.2d 366,
372 (5th Cir. 1968), affg. T.C. Memo. 1966-81.
Since we have found that respondent's position was
substantially justified, and, therefore, petitioner is not
entitled to recover litigation costs, there is no reason to
determine whether the costs claimed are reasonable. To reflect
the above and the stipulation of the parties,
An appropriate order and
decision will be entered.
5 Petitioner has cited provisions of the Internal Revenue
Manual; however, such provisions are not mandatory and do not
confer any rights upon taxpayers. United States v. Will, 671
F.2d 963, 967 (6th Cir. 1982).
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