Amilu S. Rothhammer, formerly Amilu S. Martin - Page 8

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          filed a similar petition for Rothhammer and Martin for other                
          years and that Berg had been their attorney in that case, and               
          that Berg and his law firm had filed similar petitions for many             
          other taxpayers.  It was reasonable for respondent to believe               
          that Martin had authorized Berg to file the petition for Martin.            
               Martin’s counsel told respondent’s counsel in April 1999               
          that Martin had not authorized or ratified the filing of the                
          petition in this case.  Respondent’s counsel spoke to Berg in               
          April 1999 and received subpoenaed documents from Berg’s law firm           
          in May 2000.  The documents appeared to be contrary to Martin’s             
          position because they included the docket number for this case.             
               We conclude that respondent had a reasonable basis in fact             
          for the position that the petition was valid as to Martin on                
          grounds that Berg was authorized to sign the petition for Martin.           
               3.   Martin’s Contentions                                              
               Martin contends that respondent’s position was not                     
          substantially justified because Berg did not attach to the                  
          petition a copy of the notice of deficiency sent to Martin.                 
          Martin contends that this violates Rule 34(b)(8) and, as a                  
          result, that we lack jurisdiction over him.  We disagree.  Rule             
          34(b)(8) states that a copy of the notice of deficiency shall be            
          attached to the petition.  However, failure to attach to the                
          petition a copy of a notice of deficiency does not deprive this             

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