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1999, and respondent's position was therefore not substantially
justified.
Whenever there is a factual determination, the Commissioner
is not obliged to concede a case until the Commissioner 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 the
documentation is received, the Commissioner is provided a
reasonable period of time in which to analyze it and modify his
position accordingly. Sokol v. Commissioner, 92 T.C. at 765-766.
Here respondent first had to analyze the documentation with
regard to the pending trial for The Fourth Dreamer. Respondent
had the information in his possession for 2 months and was in the
process of reviewing the material with regard to the corporate
return when the answer was filed in this case. At that time the
records were associated with The Fourth Dreamer audit. Moreover,
respondent requested further information relating to the
constructive dividend issue in October 1999 and did not receive
that information until December 1999, only a month before
respondent conceded the constructive dividend issue and related
issues. Respondent was entitled to a reasonable amount of time
to review the documents and other information. Under the
circumstances we find that the period of review was reasonable
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