10
Date of services Fee Accountant hours
June 1996-
Sept. 1997 $2,462.50 98.5
Discussion
A. Motion for Litigation and Administrative Costs: Introduction
Generally, a taxpayer who has substantially prevailed in
a Tax Court proceeding may be awarded reasonable administrative
and litigation costs. Sec. 7430(a), (c). To be entitled to an
award, the taxpayer must:
1. Exhaust administrative remedies.8 Sec. 7430(b)(1).
Respondent concedes that petitioner meets this requirement.
2. Substantially prevail with respect to the amount in
controversy. Sec. 7430(c)(4)(A)(i)(II). Respondent concedes
that petitioner meets this requirement.
3. Be an individual whose net worth did not exceed $2
million, or an owner of an unincorporated business, or any
partnership, corporation, etc., the net worth of which did not
exceed $7 million, when the petition was filed. Sec.
7430(c)(4)(A)(ii); 28 U.S.C. sec. 2412(d)(2)(B) (1988).
Respondent concedes that petitioner meets this requirement.
8 This requirement does not apply to an award for reasonable
administrative costs. Sec. 7430(b)(1).
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