34
required by section 7522. However, respondent's counsel did not
concede this point until late during the second of two hearings
we held relating to the document. Thus, it was fully appropriate
for petitioner's counsel to pursue this matter. It was unfair to
add that burden to petitioner's normal presentation in this case.
However, we do not believe that petitioner was prejudiced in
presenting the merits of this case by the addition of the 1992
column to the 30-day letter, its submission to petitioner to
include in the stipulation, or the revenue agent's incorrect
testimony. Striking respondent's answer would be excessive under
these circumstances. Betz v. Commissioner, supra at 822-823.
Instead, we impose a sanction on respondent in favor of
petitioner, in the amount of $5,000.
Decision will be entered
under Rule 155.
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