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petitioners had deficiencies of $1,428, $1,246, and $1,011 for
1995, 1996, and 1997, respectively.
Whenever there is a factual determination, respondent is not
obliged to concede a case until respondent receives the necessary
documentation which proves the taxpayer's contentions. Brice v.
Commissioner, T.C. Memo. 1990-355, affd. without published
opinion 940 F.2d 667 (9th Cir. 1991); Currie v. Commissioner,
T.C. Memo. 1989-23. Moreover, after respondent receives
documentation, respondent is provided a reasonable period in
which to analyze the documentation and modify its position
accordingly. Sokol v. Commissioner, supra at 765-766.
In this case, petitioners had not established that they had
a profit motive in their mail order activity, nor had they
substantiated the majority of their claimed expenses, until they
provided the relevant information to respondent 3 days prior to
the calendar call and during the first 3 days of the week of the
trial calendar. After receiving the substantiating
documentation, respondent promptly conceded the case to the
extent the expenses were substantiated. Based on the record, we
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