- 40 -
decline interviews with the taxpayer. The fact that Mr. Harbin
thought petitioner was “world famous” in Hollywood does not
entitle petitioner to preferential treatment when it comes to
section 7491(a)--petitioner still needed to cooperate with
respondent in order to secure the benefits of section 7491(a).19
Petitioner’s actions impeded respondent’s examination of
petitioner’s 1996, 1997, and 1998 returns. Petitioner, by
failing to provide respondent with the information and documents
requested in the July 26 IDR and in the November 8 IDR, and by
refusing to be interviewed, did not provide respondent with
reasonable assistance in obtaining access to witnesses,
documents, and/or information. On the basis of the facts and
circumstances of this case, we hold that petitioner failed to
cooperate with respondent’s reasonable request for information,
documents, and interviews. Accordingly, petitioner bears the
burden of proof.20 Sec. 7491(a); Rule 142(a).
19 Petitioner argues that the legislative history of sec.
7491 demonstrates that the intent of the section is only to
require sharing documents and other information with respondent.
We disagree. The legislative history specifically mentions
cooperating with requests for interviews and access to all
witnesses. H. Conf. Rept. 105-599, at 240 (1998), 1998-3 C.B.
747, 994. More importantly, the statute specifically provides
that the taxpayer has to cooperate with reasonable requests for
interviews. Sec. 7491(a)(2)(B).
20 We note it appears that petitioner did not exhaust his
administrative remedies. This is an alternative reason to hold
that the burden of proof does not shift in this case. H. Conf.
Rept. 105-599, supra at 240, 1998-3 C.B. at 994.
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