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costs1 pursuant to section 7430 and Rule 231.2
Respondent concedes that petitioner substantially prevailed
as to the amount in controversy. See sec. 7430(c)(4)(A)(ii)(I).
The issues remaining for decision are as follows:
(1) Whether respondent's position in the administrative and
court proceedings was substantially justified;
(2) whether petitioner satisfied the net worth requirement
prescribed by section 7430(c)(4)(iii);
(3) whether petitioner exhausted administrative remedies;
(4) whether petitioner protracted the administrative and
court proceedings; and
(5) whether the attorney's fees and other costs that
petitioner seeks to recover are reasonable in amount.
Neither party requested an evidentiary hearing, and the
Court concludes that a hearing is not necessary for the proper
disposition of petitioner's motion. Rule 232(a)(3). We
therefore decide the matter before us based on the pleadings,
petitioner's motion, respondent's response to petitioner's
1 Although petitioner's motion is styled "Motion for Payment
of Litigation Costs", we are satisfied that petitioner intended
to move for an award of both administrative costs and litigation
costs.
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue. All references to section 7430 are to such section in
effect at the time that the petition was filed. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011