- 10 - 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), 112Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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