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the Commissioner is not obliged to concede those adjustments
until the Commissioner has received, and has had a reasonable
period of time to verify, adequate substantiation for the matters
in question. See Huynh v. Commissioner, T.C. Memo. 2002-110;
Gealer v. Commissioner, T.C. Memo. 2001-180 (and cases cited
therein); O’Bryon v. Commissioner, T.C. Memo. 2000-379 (and cases
cited therein); Cooper v. Commissioner, T.C. Memo. 1999-6.
Based on the facts available to respondent at the time the
notice of deficiency was issued and the answer was filed, as well
as long-standing legal precedent regarding the availability of
tax deductions and credits, respondent’s position had a
reasonable basis in both law and fact and therefore was
substantially justified. See Maggie Mgmt. Co. v. Commissioner,
108 T.C. at 443. When respondent filed his answer, he had not
received documentation sufficient to substantiate petitioner’s
head of household filing status, dependency deductions, and
credits.
Petitioner contends that it was unreasonable for respondent
to require adequate substantiation for the adjustments in issue
because (so petitioner alleges) sufficient substantiation had
been previously provided. However, none of the information
provided by petitioner prior to the issuance of the notice of
deficiency identified petitioner as the natural father of the two
children. For instance, the birth records petitioner provided
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