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investigation and conviction of petitioner for filing a false
income tax return for the tax year 1984.
On November 2, 1995, respondent sent a 30-day letter to
petitioner, which afforded petitioner an opportunity for an
Appeals conference with respondent's Office of the Regional
Director of Appeals.
On December 27, 1995, respondent received petitioner's
protest of respondent's determination of his 1981 income tax
liability. Petitioner failed to raise a statutory period of
limitations defense in his protest. In the Appeals Transmittal
Memorandum and Supporting Statement, respondent's Appeals Officer
stated that petitioner did not raise any tax issues relating to
the period in issue, instead accusing the Internal Revenue
Service and its employees of criminal acts.
Respondent issued the notice of deficiency to petitioner on
September 30, 1996.
We must identify the point at which the United States is
first considered to have taken a position, and then decide
whether the position taken from that point forward was or was not
substantially justified. The "substantially justified" standard
is applied as of the separate dates that respondent took
positions, first in the administrative proceedings and afterwards
in the proceedings in this Court.
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