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Internal Revenue Code, sec. 7491(a)(2)(B); and (3) cooperated
with reasonable requests by the Secretary for information,
documents, and meetings, id. Taxpayers bear the burden of
proving that these requirements are met. See H. Conf. Rept. 105-
599, at 239 (1998), 1998-3 C.B. 747, 993; S. Rept. 105-174, at 45
(1998), 1998-3 C.B. 537, 581. Petitioners failed to produce, and
thus we infer that they failed to keep, records substantiating
their deductions. Petitioners did not cooperate with Hughs’s
document requests or produce records during the audit.
Petitioners contend that they submitted their bank
statements to Hughs. We disagree. Hughs obtained those records
through a summons.
Petitioners contend that they did not meet with Hughs on
January 10, 2002, because they did not know about the meeting.
We disagree. Petitioner scheduled that meeting.
Petitioners understandably did not meet with Hughs on June
24, 2002, because they did not receive the letters attempting to
schedule that meeting that Hughs sent them on June 4, 2002. The
fact that petitioners had a good reason for missing the June 24
meeting does not outweigh their overall pattern of
noncooperation. Petitioners contend that Hughs did not cooperate
with them during the audit. That allegation is unconvincing.
We conclude that the burden of proof does not shift to
respondent under section 7491(a). Thus, petitioners bear the
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