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section 7430 and Rule 231.1 Respondent issued petitioners a
notice of deficiency reflecting her determination that they were
liable for a $14,939 deficiency in their 1993 Federal income tax
and a $2,988 penalty under section 6662(a). Petitioners
petitioned the Court to redetermine respondent's determination.
Before trial, the parties settled all issues raised in the
notice of deficiency. The parties agree that the 1993 deficiency
is $7,539 and that the penalty is $466. We must decide whether
petitioners are entitled to any of their claimed administrative
and litigation costs. We conclude they are not. Section
references are to the Internal Revenue Code. Rule references are
to the Tax Court Rules of Practice and Procedure. Dollar amounts
are rounded to the nearest dollar.
Background
We decide petitioners' motion based on the record, including
respondent's objection and the parties' affidavits, declaration,
and exhibits. Neither party requested a hearing, and we conclude
that one is not necessary. Rule 232(a)(3). Petitioners are
husband and wife, and they resided in Altadina, California, at
the time of their petition. They filed a 1993 Form 1040, U.S.
1 Although petitioners' motion mentions only litigation
costs, the motion refers to costs that were incurred prior to the
notice of deficiency (i.e., administrative costs). We consider
petitioners' motion to be a motion for both administrative and
litigation costs.
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