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activity, respondent conceded that petitioner was entitled to
additional business deductions of $45,184, for a total allowance
of $157,207.
With respect to the $1,490 claimed loss, petitioner
contended that he provided his accountant with information that a
taxi had been set on fire during an unlawful use, but that he is
unsure how the accountant used that information. Concerning
petitioner’s $97,580 ($254,787 claimed less $157,207 allowed) of
unallowed business deductions for 1991, petitioner was not able
to show supporting documentation or provide other evidence that
would show that he was entitled to more deductions than allowed
by respondent.
Petitioner did contend that his business information or
records were unavailable due to the criminal prosecution and
respondent’s examination. Petitioner has not shown that he was
denied access to the information and records used by the State in
his prosecution. The State of Maryland investigator testified
that petitioner’s records that were seized by the State were
available to petitioner at all times.4 In addition, the record
in this case reflects that respondent’s examination was extensive
and that respondent was reasonable in the allowance of deductions
4 The investigator also testified that petitioner lied to
him during the investigation for Medicaid fraud. In addition,
the investigator stated that petitioner had concealed records
from the State grand jury.
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Last modified: May 25, 2011