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for witnesses, information, documents, meetings, and interviews.
Sec. 7491(a)(2)(B); see Higbee v. Commissioner, 116 T.C. 438,
440-441 (2001).
The parties dispute whether the burden shifts to respondent
in this case. The estate argues that respondent has the burden
of proof because the estate has satisfied all of the conditions
under section 7491. The estate contends that it responded by
fully cooperating with respondent’s requests for witness
interviews and by responding to numerous requests for information
and documents during audit. Respondent, however, argues that the
estate did not comply with the substantiation and record-keeping
requirement under section 7491(a)(2)(A) and that the estate did
not cooperate as required under section 7491(a)(2)(B).
Respondent also argues that the estate failed to introduce
credible evidence, stating, instead, that the estate has
introduced “evidence that is internally contradictory and
inconsistent, and not worthy of belief.”
We agree with respondent that the estate’s evidence was
sometimes inconsistent and that Hillgren had made inaccurate and
misleading representations prior to trial. There is no evidence,
however, that the testimony at trial was false or implausible.
Respondent often objected to the estate’s proposed findings of
fact on the ground that they are “biased and self-serving”. This
obvious comment is insufficient, without more, to contradict the
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