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Mr. Barrella informed respondent who requested handwriting
exemplars from petitioner. On July 26 or 27, 1994, respondent
received the report of the Internal Revenue Service Criminal
Investigation National Forensic Laboratory, which concluded that
petitioner had not signed the returns.
On July 26, 1994, petitioner filed an amended petition,
which asserted that the signatures on the returns, purporting to
be hers, were not those of Vivian Burke. On or about September
8, 1994, respondent conceded the addition to tax for fraud
against petitioner.
A trial was conducted on September 27, 28, and 29, 1994. In
Burke v. Commissioner, T.C. Memo. 1995-608, we upheld the income
tax deficiencies and additions to tax determined against Mr.
Burke in the notice of deficiency, as well as the increased
deficiencies and additions to tax asserted by respondent in her
answer. We also concluded that petitioner Vivian Burke did not
tacitly consent to the filing of joint Federal income tax returns
and, therefore, was not jointly and severally liable for the
taxes in issue.
On February 12, 1996, petitioner filed her Motion for An
Award of Litigation Costs.
Discussion
Section 7430(a)(2) provides that a party that has prevailed
in any court proceeding against the United States may recover
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