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position was substantially justified, and (2) whether petitioner
exhausted all administrative remedies available. We hold that
(1) respondent’s position was substantially justified, and (2)
petitioner failed to exhaust all administrative remedies
available. We therefore deny petitioner’s motion.
Background
On February 16, 1993, respondent mailed a notice of
deficiency to petitioner for the 1988 tax year; on October 19,
1993, respondent mailed notices of deficiency to petitioner for
the 1987 and 1991 tax years. The address used by respondent on
both these notices was 451 E. Nellis C2134, Las Vegas, NV 89110-
5340 (the 451 E. Nellis address). On November 6, 1996,
respondent mailed notices of deficiency for the 1992, 1993, and
1994 tax years to petitioner at 2850 Needles Highway #2913,
Laughlin, NV, 89029-9998 (the 2850 Needles Highway address).
The notices of deficiency were based on substitute returns
respondent prepared because petitioner, prior to the mailing of
the notices, had not filed Federal income tax returns for any of
the years at issue. The deficiencies were assessed between July
19, 1993 and April 28, 1997. On August 21, 1997, respondent
1(...continued)
Procedure. All references to sec. 7430 are to that section as in
effect when the petition was filed.
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