T.C. Memo. 2007-293
UNITED STATES TAX COURT
ESTATE OF CHARLES A. LIPPITZ, DECEASED, MICHAEL LIPPITZ,
ADMINISTRATOR AND RHITA S. LIPPITZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 35775-84, 45694-85, Filed September 25, 2007.
360-87, 37518-87,
32365-88, 27448-89.
P-Wife moved to amend the petitions to assert a
claim for innocent spouse relief under sec. 6015(c) and
(f), I.R.C. Subsequently, P-Wife moved for summary
judgment, and R conceded. P-Wife now seeks litigation
costs under sec. 7430, I.R.C., on the basis that she
was the prevailing party and R’s position was not
substantially justified and because she submitted a
qualified offer to R and P-Wife’s liability was
determined to be less than if R had accepted her offer.
Held: While P-Wife was the prevailing party, R
was substantially justified in opposing P-Wife’s motion
to amend the petitions to assert a claim for innocent
spouse relief.
Held, further, R was not substantially justified
in continuing to oppose P-Wife’s claim for relief after
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Last modified: November 10, 2007