Carolyn S. Eifert, A/K/A Sue Armstrong - Page 26

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          fees at that rate.  See Austin v. Commissioner, T.C. Memo. 1997-            
          157, (slip op. at 24).                                                      
          V.  Conclusion                                                              
               In summary, we hold that petitioner qualifies as a                     
          "prevailing party" within the meaning of section 7430(c)(4)(A)              
          and that she is entitled to an award of costs under section 7430            
          in the amount of $4,577.22.                                                 



               In order to reflect the foregoing,                                     


                                                  An appropriate order and            
                                             decision will be entered for             
                                             petitioner.                              

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