-9-
The Court ordered the parties to meet and attempt to prepare
a stipulation of agreed facts "relevant to the issue of
petitioner `paying' or `incurring' the costs claimed in
petitioner's motion". In response thereto, petitioner filed an
affidavit with the Court. The affidavit, sworn "to the best of
her knowledge and belief" on January 30, 1995, states in
paragraph 5 that petitioner has "incurred and paid" fees and
costs in the amount of $67,371.
On April 3, 1995, the Court, once again, ordered the parties
to file a stipulation of facts "regarding whether petitioner
`paid' or `incurred' the litigation and administrative costs" at
issue. On May 2, 1995, the parties filed a stipulation of facts.
Attached to the stipulation, as Joint Exhibit 7-G, is a copy of a
check drawn by petitioner to her husband in the amount of
$67,371, dated February 1, 1995.
Petitioner is not employed, and although she receives
occasional dividend income, most of her income and assets have
come from Mr. Thompson directly or indirectly.
Discussion
Section 7430(a) provides that, in the case of any
administrative or court proceedings brought by or against the
United States in connection with the determination, collection,
or refund of any tax, interest, or penalty, the "prevailing
party" may be awarded a judgment for reasonable administrative
costs incurred in connection with any administrative proceedings
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