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in an effort to settle the dispute, offered to concede the earned
income credit issue in exchange for petitioner’s concessions of
the dependency exemptions and head of household filing status
issues. Petitioner refused the offer. After 4 months of
correspondence and a transfer of the case to respondent’s
District Counsel office for litigation preparation, the parties
settled the dispute on the same terms that respondent had
originally offered and had continued to offer throughout the
proceedings.
Petitioner argues that the Appeals officer’s decision to
concede the earned income credit issue at an early stage in the
litigation shows that petitioner had furnished sufficient
documentation to establish that he was entitled to the earned
income credit.
On the contrary, the documents that petitioner submitted did
not establish that his children lived with him for more than one-
half of 1998. The Appeals officer’s offer to concede the earned
income credit issue reflects respondent’s attempt to settle the
matter expeditiously–-not a conclusion by respondent that
petitioner had established his entitlement to the earned income
credit. Respondent’s proposed concession was conditioned on
petitioner’s conceding the remaining issues. We note that even
if respondent had not conditioned his concession of the earned
income credit issue on petitioner’s concession of the other
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