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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 allowed a reasonable period of time
in which to analyze the documentation and modify its position
accordingly. Sokol v. Commissioner, supra at 765-766.
In this case, respondent had received information that
petitioner received income from a third party payor. Petitioner
did not respond to respondent's repeated requests for information
about the reported income. Respondent made multiple attempts to
obtain the relevant documentation. When respondent finally
received the documentation, respondent analyzed it and conceded
the case. Based on this record, we find that petitioner failed
to show that respondent's position was not substantially
justified. In fact, respondent was substantially justified.
Consequently, petitioner's motion will be denied.
Reviewed and adopted as the report of the Small Tax Case
Division.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011