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for a deficiency of $59 in her 1991 income tax; (3) petitioner
agrees that respondent was substantially justified in her
position that petitioner received $703.50 of income in January
1991; and (4) respondent agrees that petitioner may file a claim
for litigation and administrative costs.
The Court entered the agreed decision on October 30, 1995.
On December 6, 1995, petitioner filed her Motion for Award of
Reasonable Administrative and Litigation Costs and Fees, and the
Court ordered for cause that the October 30, 1995, decision be
vacated.
Discussion
Section 7430(a) provides that a party that has prevailed in
a Tax Court proceeding may recover reasonable administrative and
litigation costs and fees. The Court will award administrative
and litigation costs only if petitioner establishes that:
(1) She has exhausted her administrative remedies (applicable to
litigation costs only); (2) she has "substantially prevailed" in
the controversy; (3) she satisfies certain net worth
requirements; (4) the position of the United States was not
substantially justified; (5) she has not unreasonably protracted
the administrative or Court proceedings; and (6) the amount of
costs sought is reasonable. Sec. 7430. Petitioner bears the
burden of proving that she meets each of these requirements.
Rule 232(e); Estate of Johnson v. Commissioner, 985 F.2d 1315,
1318 (5th Cir. 1993). Her failure to establish any one of the
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