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notification gave the basis for the proposed changes and informed
petitioner of his appeal rights. Petitioner did not avail
himself of these available administrative remedies, nor did he
otherwise respond to the notification. A notice of deficiency
was issued on November 29, 2000.
Thereafter, petitioner timely petitioned this Court, denying
he had ever gambled at Gulf Greyhound Park. Petitioner averred
that he was from California and had formerly been employed by
Gulf Greyhound Park. He left Texas in December 1997. After
receiving the notification from respondent, petitioner returned
to Texas to try to resolve the problem but claims he was harassed
by Gulf Greyhound Park security personnel and the Hitchcock
Police Department and then arrested.
Following the petition to this Court, the case was referred
to respondent’s Appeals Office. The Appeals officer investigated
petitioner’s explanation by obtaining copies of Forms W-2G and
video surveillance footage of the individual who placed the bets
at issue from Gulf Greyhound Park. Respondent’s Appeals Office
then determined that the evidence was not sufficient to establish
that petitioner received the gambling winnings at issue.
Respondent offered petitioner a complete concession of the
deficiency on July 25, 2001. Petitioner rejected the offer.3
3 Respondent stated that petitioner’s refusal was based on the
(continued...)
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