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Since respondent concedes that the amount of administrative
and litigation costs claimed by petitioners is reasonable, it is
not necessary for the Court to decide the amount of petitioners'
reasonable administrative and litigation costs. The Court holds
that petitioners are entitled to reasonable administrative and
litigation costs of $2,402, as claimed in their motion.
Additionally, this Court has recognized that "'So long as the
government's position justifies recovery of fees, any reasonable
fees to recover such fees are recoverable.'" Galedrige Constr.,
Inc. v. Commissioner, T.C. Memo. 1997-485 (quoting Huffman v.
Commissioner, 978 F.2d at 1149). Thus, the Court holds that the
fees incurred by petitioners for their motion for administrative
and litigation costs are recoverable.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011