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understatement * * * and that the taxpayer acted in good faith."
The denial of a waiver under section 6661(c) is reviewable by the
Court, and the appropriate standard of review is whether
respondent has abused his discretion in not waiving the addition
to tax. Mailman v. Commissioner, 91 T.C. 1079, 1083 (1988).
We have found that petitioner failed to prove that he acted
reasonably in claiming the charitable loss deduction in 1985. On
the record before us, we further find that, assuming arguendo
that petitioner sought a waiver under section 6661(c), he has not
established that respondent abused his discretion in not granting
any such request.
Based on the record before us, we find that petitioner has
failed to satisfy his burden of proving that he had substantial
authority for claiming on his 1985 return the charitable
deduction of $16,277 with respect to Mount Mercy. He has also
failed to prove that that return position was more likely than
not the proper treatment. In addition, assuming arguendo that
petitioner requested a waiver under section 6661(c), petitioner
has failed to prove that respondent abused his discretion in not
granting any such request. Accordingly, we sustain respondent's
determination imposing the addition to tax under section 6661(a)
for 1985.
To reflect the foregoing,
Decision will be entered for
respondent.
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