- 2 -
Held, further: The fees claimed for services of
the accountants, who are authorized to practice before
the Internal Revenue Service, are to be treated as
services of an attorney pursuant to sec. 7430(c)(3),
I.R.C., and, accordingly, the limitation of sec.
7430(c)(1)(B)(iii), I.R.C., applies to such fees.
Edward D. Urquhart, for petitioner.
Janet R. Balboni, for respondent.
OPINION
DAWSON, Judge: The case was assigned to Chief Special Trial
Judge Peter J. Panuthos pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the opinion of the Special Trial Judge that is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This case is before
the Court on petitioner's motion for an award of reasonable
litigation costs2 pursuant to section 7430.
Respondent concedes that petitioner has satisfied all of the
requirements for entitlement to litigation costs. Therefore, the
only issue presented for decision is whether the amounts of
1 All section references are to the Internal Revenue Code
as amended unless otherwise indicated. All Rule references are
to the Tax Court Rules of Practice and Procedure.
2 Petitioner does not request an award of reasonable
administrative costs. See sec. 7430(a)(1).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011