Richard Edwin and Eva Ruth Elder - Page 14




                                       - 14 -                                         
          respondent’s counsel acknowledged the Appeals officer’s mistake             
          and requested additional substantiation.  Once petitioners                  
          provided the requested information, respondent’s counsel promptly           
          conceded.  Under the circumstances, we conclude that respondent’s           
          position in the court proceeding was substantially justified.               
          See Bertolino v. Commissioner, 930 F.2d 759, 761 (9th Cir. 1991)            
          (upholding the denial of litigation costs where the                         
          Commissioner’s attorney settled the case “with reasonable                   
          dispatch”); Andary-Stern v. Commissioner, supra (the Commissioner           
          is given a reasonable period of time to resolve factual issues              
          after receiving all relevant information); see also Estate of               
          White v. Commissioner, T.C. Memo. 2007-54 (and cases cited                  
          therein).                                                                   
               Because respondent’s position was substantially justified,             
          petitioners are not entitled to recover administrative costs or             
          litigation costs.  Accordingly, we need not decide whether                  
          petitioners paid or incurred attorney’s fees or whether the                 
          claimed fees are reasonable.  In reaching our holding, we have              
          considered all arguments made by the parties, and to the extent             
          not mentioned above, we find them to be moot, irrelevant, or                
          without merit.                                                              
               To reflect the foregoing,                                              

                                             An appropriate order and                 
                                        decision will be entered.                     






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14

Last modified: November 10, 2007