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Held: P is not entitled to an award of
administrative costs under sec. 7430, I.R.C., because
R did not issue a notice of deficiency and Appeals
did not issue a notice of decision. Sec. 7430(c)(2),
I.R.C.; Estate of Gillespie v. Commissioner, 103 T.C.
395, 397 (1994).
Thomas F. Kelly, for petitioners.
John M. Altman, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: The sole issue for decision is whether
petitioner is entitled to an award of reasonable administrative
costs under section 7430(c) with respect to his 1984, 1985, and
1986 Federal income taxes.1 The parties submitted the case fully
stipulated under Rule 122.
Section references are to the Internal Revenue Code of 1986
as in effect in 1990. Rule references are to the Tax Court Rules
of Practice and Procedure.
FINDINGS OF FACT
Petitioner resided in Seattle, Washington, when he filed his
petition.
1 We have jurisdiction to review the Commissioner's denial
of a taxpayer's claim for reasonable administrative costs. Sec.
7430(f); Estate of Gillespie v. Commissioner, 103 T.C. 395, 396
n.5 (1994); Gustafson v. Commissioner, 97 T.C. 85, 88 (1991).
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