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at the time the petition was filed. All Rule references are to
the Tax Court Rules of Practice and Procedure.
The issue for decision is whether petitioner is the
prevailing party within the meaning of section 7430(c)(4).
In a letter dated June 14, 1996, the District Director
(District Director) of the Internal Revenue Service (Service),
Baltimore, Maryland, informed petitioner that the Service was
examining petitioner's 1993 Federal income tax return. The
letter also informed petitioner that if she would like the
Service to consider her case further, she should send to the
Service readable copies of the records that she used to prepare
that portion of her return with respect to contributions and
miscellaneous deductions claimed on Schedule A, and the cost of
goods sold and all expenses claimed on Schedule C.
In a letter dated July 12, 1996, petitioner acknowledged
respondent's letter, and requested that respondent forward to her
a copy of her 1993 Schedule C because she was unable to locate
her copy. Petitioner said she enclosed corroborating exhibits
for her contributions and miscellaneous deductions. Petitioner
further stated that she included with the letter the only 2
months of receipts she had in support of her cost of goods sold
deduction and asked respondent to multiply the average to come up
with a 7-month total. Petitioner concluded her letter by stating
that "we are confident that upon receipt of your copied Schedule
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