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own or operate as a trade or business and * * * [petitioner] did
not have depreciable interest in the pay phone”. The IRS also
disallowed the disabled access credit claimed by petitioner
because “no business reason has been given or verified to comply
with ADA of 1990”.
Procedural Matters
The petition in this case was prepared by the office of Tom
Buck, C.P.A. (Buck), and was filed with the Court on July 26,
2004. Buck’s letterhead asserts: “Understanding how to play the
game is half the battle.” On September 8, 2004, Buck sent a
letter to petitioner that stated that “my purpose was to work
within the IRS system to buy you as much time as possible, before
the IRS has a legal right to enforce collection action against
you.” By notice served October 5, 2004, this case was set for
trial on March 7, 2005. Petitioner failed and refused to appear
for trial and attempted to withdraw his petition through a letter
received by the Court on the day of trial.
Discussion
Burden of Proof
As a preliminary matter, we note that section 7491 is
applicable to this case because the examination in connection
with this action was commenced after July 22, 1998, the effective
date of that section. See Internal Revenue Service Restructuring
and Reform Act of 1998, Pub. L. 105-206, sec. 3001(c)(1), 112
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