- 2 -
Accordingly, we rule on petitioners' motion based on the parties'
submissions and the existing record. Rule 232(a)(1). The
portions of our opinion on the merits in the instant case, Lozon
v. Commissioner, T.C. Memo. 1997-250 (Lozon I), that are relevant
to our disposition of this motion are incorporated herein by this
reference.
After concessions,2 the issues for decision are: (1)
Whether petitioners are the prevailing party in the underlying
tax case; (2) whether petitioners unreasonably protracted the
Court's proceeding; and (3) whether the amounts of litigation
costs claimed by petitioners are reasonable.
Background
Petitioners were Neighborhood Office Agents (NOA's) of
Allstate Insurance Co. (Allstate). The substantive issues in
Lozon I were: (1) Whether petitioners performed services for
Allstate as employees or as independent contractors
1 (...continued)
(effective with respect to proceedings commenced after Nov. 10,
1988). The petition in this case was filed on Dec. 8, 1994;
therefore, the provisions of the Taxpayer Bill of Rights 2, Pub.
L. 104-168, sec. 701, 110 Stat. 1452, 1463-1464 (1996) (effective
with respect to proceedings commenced after July 30, 1996), are
not applicable here. See Maggie Management Co. v. Commissioner,
108 T.C. 430 (1997). Unless otherwise indicated, references to
other sections are to the Internal Revenue Code in effect for the
years in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
2 Respondent concedes that petitioners exhausted their
administrative remedies, substantially prevailed, and met the net
worth requirements.
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