- 38 -
105-599, supra at 239, 1998-3 C.B. at 993; fn. refs.
omitted; emphasis added.]
The conference committees’s report further states that the Senate
amendment provided:
[T]he taxpayer must cooperate with reasonable requests
by the Secretary for meetings, interviews, witnesses,
information, and documents (including providing, within
a reasonable period of time, access to and inspection
of all witnesses, information, and documents within the
control of the taxpayer, as reasonably requested by the
Secretary). Cooperation also includes providing
reasonable assistance to the Secretary in obtaining
access to an inspection of witnesses, information, or
documents not within the control of the taxpayer
(including any witnesses, information, or documents
located in foreign countries). A necessary element of
cooperating with the Secretary is that the taxpayer
must exhaust his or her administrative remedies
(including any appeal rights provided by the IRS). The
taxpayer is not required to agree to extend the statute
of limitations to be considered to have cooperated with
the Secretary. Cooperation also means that the
taxpayer must establish the applicability of any
privilege. * * * [Id. at 240, 1998-3 C.B. at 994; fn.
refs. omitted; emphasis added.]
Thus, the Senate Amendment changed “full cooperation” to
“cooperation”, “fully cooperate” to “cooperate”, and “fully
cooperate at all times with the Secretary” to “cooperate with
reasonable requests by the Secretary for meetings, interviews,
witnesses, information, and documents”. The conference agreement
followed the Senate Amendment except for some changes not
relevant to the definition of cooperation.
Petitioner failed to provide documents within his control
requested in the July 26 IDR and November 8 IDR. Petitioner
argues that because the documents contained in the July 26 IDR
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