Sharon T. Myrick - Page 15




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          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.                          

































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