-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 proceedingsPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011