Mary Lee Sharer - Page 13

                                           - 13 -                                            

          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.                          







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011