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requirements of section 7491(a) and that the burden of proof is
on respondent on the issue as to the treatment of the $10,664
denominated as interest.
For 1994, respondent contends that petitioner did not meet
the requirements of section 7491(a) and therefore that the burden
of proof remains with petitioner. Among other things, respondent
notes that during the examination petitioner failed to attend the
scheduled September 16, 1998, meeting, the only scheduled meeting
regarding petitioner’s 1994 Federal income tax.
For 1996, petitioner contends that respondent’s July 2,
1998, letter was inadequate and defective to commence on July 2,
1998, respondent’s examination of petitioner’s 1996 tax.
Petitioner therefore argues that respondent’s examination for
1996 did not commence before July 30, 1998, the date of the
actual meeting between petitioner and respondent’s
representative. Petitioner also claims that respondent has not
provided evidence to prove when respondent’s July 2, 1998, letter
was actually mailed to petitioner. Petitioner does not
specifically claim to have received that letter after July 22,
1998, the effective date of section 7491.
Based on the above, petitioner argues that respondent’s
examination of petitioner for 1996 commenced after July 22, 1998,
that section 7491(a) is therefore generally applicable, and that
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