- 13 -
and that respondent's position was substantially justified during
that time. Harrison v. Commissioner, 854 F.2d 263 (7th Cir.
1988) (concession about 6 months after the answer was filed,
after the Government had an opportunity to verify information,
held reasonable), affg. T.C. Memo. 1987-52; Ashburn v. United
States, 740 F.2d 843 (11th Cir. 1984) (11-month delay in
conceding case not unreasonable).
Because respondent's position was substantially justified
throughout these proceedings, it is not necessary to address the
remaining issues under section 7430. Therefore, we shall deny
petitioner's motion for administrative and litigation costs.
To the extent that we have not addressed all of petitioner's
arguments in this voluminous record, we have considered them and
conclude they are without merit. We note that if petitioner had
given respondent the corporate books and records when he was
initially asked for them, even though he believed he should not
have been excluded from the audit of The Fourth Dreamer, he would
have had fewer legal fees and no deficiency would have been
determined against him.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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