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memorialized in a stipulation); W&S Distrib., Inc. v.
United States, 78 AFTR 2d 96-6013, 96-2 USTC par. 50,491
(E.D. Mich. 1996) (Government’s concession of refund suit
for employment taxes approximately 154 days after the
complaint and before answering held reasonable, even though
“the government’s pre-litigation position was
unreasonable”); Donlon I Dev. Corp. v. United States, 830
F. Supp. 1315, 1318 (C.D. Cal. 1993) (“If the Government
concedes the petitioner’s case in its answer, its conduct
is reasonable.” (Fn. ref. omitted.))
Furthermore, we are not persuaded, by the arguments
advanced on behalf of the estate, that the position of the
United States was not “substantially justified”. Sec.
7430(c)(4)(B). The estate’s first argument, as mentioned
above, is that respondent “failed to follow normal
administrative procedures”. According to the estate,
respondent was put on notice of Ms. White’s death when the
estate applied for and was assigned “an EI number”, and
when it used that number on income tax returns, signed by
the executor. The estate complains that, when respondent
received a Form 1099 in the name of Ms. White, respondent
failed to follow normal administrative procedures which
would have resolved any discrepancies and ended the case
with a letter.
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