Alan L. Levitt - Page 6




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               Respondent mailed a notice of deficiency to petitioner on              
          June 18, 1999.  Respondent disallowed the attorney’s and                    
          accounting fees deduction claimed on Schedule A and also                    
          disallowed all of the claimed deductions on Schedule C for BHTC,            
          on the basis that petitioner failed to establish that he paid or            
          incurred the expenses, and that the expenses were not ordinary              
          and necessary to his business.  Respondent also determined that             
          petitioner was liable for the addition to tax under section                 
          6651(a)(1) and the accuracy-related penalty under section                   
          6662(a).                                                                    
          Discussion                                                                  
               A. General                                                             
               At the time of filing the petition, petitioner filed a                 
          Designation of Place of Trial, designating Tampa, Florida.  By              
          notice dated February 3, 2000, this case was set for trial at a             
          Tampa, Florida, trial session of this Court scheduled to commence           
          on April 24, 2000.  On March 31, 2000, petitioner filed a Motion            
          to Continue Trial Generally, which was granted.  By notice dated            
          December 8, 2000, this case was again set for trial at a Tampa,             
          Florida, trial session scheduled to commence February 26, 2001.             
          A few days before the February 26, 2001, trial calendar, the                
          Court held a teleconference with petitioner and respondent.                 
          Petitioner requested that the trial be continued.  Petitioner               
          asserted that he had moved to Las Vegas and was unable to appear            






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