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accuracy-related penalty under section 6662(a) and the
computational adjustments. All issues for 1989, therefore, had
been settled.
In the same letter, the Appeals Officer enclosed decision
documents and audit statements that would close the case for
1989. These documents were signed by petitioner and forwarded to
respondent in a letter dated March 31, 1995. The stipulated
decision was then filed by this Court as a Stipulation of
Settlement in view of petitioner's simultaneous filing of the
motion for litigation costs. Rule 231(c).
A taxpayer who substantially prevails in an administrative
or court proceeding may be awarded a judgment for reasonable
costs incurred in such proceedings. Sec. 7430(a)(1) and (2). A
judgment may be awarded under section 7430 if a taxpayer (1) was
the "prevailing party"; (2) exhausted the administrative remedies
available to the taxpayer within the Internal Revenue Service;
and (3) did not unreasonably protract the proceedings. Sec.
7430(a), (b)(1), (b)(4). A taxpayer must satisfy each of these
three requirements to be entitled to a judgment under section
7430. Respondent concedes that petitioner exhausted the
administrative remedies available. The Court is left to decide
(1) whether petitioner was the prevailing party, and (2) whether
petitioner did not unreasonably protract the proceedings.
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