William C. and Elaine Gaskins - Page 12

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          Discussion                                                                  
               Generally, a taxpayer who has substantially prevailed in a             
          Tax Court proceeding may be awarded reasonable litigation costs             
          incurred in connection with such court proceeding.  Sec. 7430(a).           
          To be entitled to an award of reasonable litigation costs, the              
          moving party must establish all of the following:  (1) That the             
          party exhausted the administrative remedies (sec. 7430(b)(1));              
          (2) that the party did not protract the proceeding unreasonably             
          (sec. 7430(b)(4)); (3) that the position of the United States in            
          the proceeding was not substantially justified (sec.                        
          7430(c)(4)(A)(i)); (4) that the party substantially prevailed               
          with respect to the amount in controversy, or with respect to the           
          most significant issue or set of issues presented (sec.                     
          7430(c)(4)(A)(ii)); (5) that the party met the net worth                    
          requirements of 28 U.S.C. sec. 2412(d)(2)(B) (1988) (sec.                   
          7430(c)(4)(A)(iii)); and (6) that the costs are reasonable as               
          defined in section 7430(c)(1).                                              
               The parties agree that administrative remedies have been               
          exhausted, that petitioner wives substantially prevailed as to              
          the innocent spouse issues, and that petitioner wives meet the              
          net worth requirements.  The parties disagree as to whether                 
          petitioner wives unreasonably protracted the proceedings, whether           
          respondent's position was substantially justified, and whether              
          the costs requested are reasonable.                                         






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