- 14 - constitute reasonable cause. Furthermore, petitioner made little if any attempt to reconstruct the lost records. Accordingly, we conclude that petitioner has failed to demonstrate reasonable cause and good faith. Respondent’s determination on this issue is sustained. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15Last modified: November 10, 2007