(petitioner was real estate professional who owned 14 single-family homes in Columbus, Ohio, but lived in Dayton, Ohio; petitioner traveled between homes and showed them to prospective tenants, handling complaints, working with contractors and handling paperwork with respect to homes; petitioner claimed time driving between Dayton and Columbus toward 750-hour test; IRS claimed that driving time not part of real estate activity, but is commuting; losses limited to $3,000 annually; petitioner made no mention of whether office in the home existed that was used exclusively for the rental activities; petitioner make I.R.C. §7430(c)(4)(E) qualified offer and doesn’t receive response from IRS; petitioner raises point concerning existence of home office and that it was mentioned from the beginning of the litigation; at time of petition, petitioner had not mentioned office in the home existed; court determined that “substantial justification” of IRS position is measure at petitioner date, and home office not mentioned by petitioner at that time and IRS under no obligation to inquire about existence of home office; IRS position upheld as reasonable and petitioner’s attorney fees denied).