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Respondent commenced an audit of petitioner’s 1996 and 1997
tax returns after July 22, 1998. Respondent sent petitioner a
letter requesting that he produce his records for examination.
On January 21, 1999, respondent’s examiner met petitioner and his
adviser, Ilena Hamilton, at respondent’s office.3
Petitioner began the meeting by stating that he would not
provide any information concerning the trusts he had formed
because he was under some unspecified duty not to disclose trust
information. Petitioner told respondent’s agent to obtain the
trust information from the trustees. Petitioner refused to
identify the trustees or to disclose how respondent could obtain
the information.
Respondent then asked whether petitioner had brought any
personal records to support his return. In response, petitioner
read a lengthy prepared statement objecting that it was improper
for respondent to audit more than 1 year’s return at a time. He
stated that he would not provide any records until respondent, in
writing, answered certain questions, and even then he would
produce only those documents that would not “violate my fourth
amendment rights which guarantee the right to privacy of one’s
house, papers, effects and my fifth amendment right which
guaranties that one cannot be compelled to be a witness against
3The meeting was taped, and a full transcript of the meeting
was admitted into evidence.
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