Lazar Simov Kovachevich - Page 14




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              The Court concludes that respondent has met his burden of               
         production and that petitioner failed to persuade us that the                
         determination was in error.  The Court finds that petitioner was             
         negligent because he failed to make a reasonable attempt to                  
         ascertain the correctness of his deduction since he merely                   
         testified, without more, that he thought he should be compensated            
         for his pro se work in the courts:  “somebody has to pay this.               
         It is damage.  It is a casualty.”  Because petitioner failed to              
         make a reasonable attempt to ascertain the correctness of his                
         deduction, he cannot establish a reasonable cause and good faith             
         defense.  Accordingly, respondent’s determination is sustained.              
              To reflect the foregoing,                                               

                                            Decision will be entered for              
                                       respondent in docket No. 4480-06S,             
                                       and decision will be entered under             
                                       Rule 155 in docket No. 4481-06S.               



















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