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Commissioner is not required to concede a case until he receives
the documentation necessary to prove a taxpayer’s contentions.
Brice v. Commissioner, T.C. Memo. 1990-355, affd. without
published opinion 940 F.2d 667 (9th Cir. 1991).
Conclusion
We conclude that respondent had a reasonable basis in fact
and law for all issues raised in the notice of deficiency, and,
therefore, his position was substantially justified. Thus,
petitioner is not a prevailing party and is not entitled to an
award of administrative or litigation costs under section 7430.
Based on the foregoing, we need not consider whether petitioner
unreasonably protracted any portion of the proceedings or whether
the amount of administrative and litigation costs claimed by
petitioner is reasonable.
To reflect the foregoing,
An appropriate order and
a decision as stipulated by
the parties will be entered.
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