-11-
For the reasons stated below, we find it unnecessary to
address the issues of whether the position of respondent was
substantially justified in this matter, whether petitioner
exhausted administrative remedies, and whether petitioner
unreasonably protracted the Court and administrative proceedings.
Petitioner Must Pay or Incur Fees and Costs
Upon examination of the record in this case, we conclude
that petitioner has not carried her burden of proving that she
has paid or incurred any costs in connection with these
administrative or judicial proceedings as required by statute and
the Rules of this Court. Sec. 7430(a)(1) and (2) (reasonable
litigation and administrative costs "incurred"); Rule 231(d)
(reasonable litigation and administrative costs "paid or
incurred").
In Hong v. Commissioner, 100 T.C. 88 (1993), a husband and
wife filed a joint Federal income tax return, were issued a joint
statutory notice, filed a joint petition, and had a combined net
worth greater than $2 million, but less than $2 million each.
This Court held that each petitioner met the net worth
requirements of 28 U.S.C. sec. 2412(d)(2)(B) (1994), incorporated
into section 7430(c)(4)(A)(iii). The latter section, we said,
speaks in terms of an individual. However, an individual must
demonstrate that he or she has incurred or paid the costs and
fees for which an award is sought. See Prager v. Commissioner,
T.C. Memo. 1994-420; cf. Hong v. Commissioner, supra at 92 n.2.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011