Donald S. Hazelton - Page 2

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          Rules 180, 181, and 183.1  The Court agrees with and adopts the             
          opinion of the Special Trial Judge, which is set forth below.               
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               COUVILLION, Special Trial Judge:  This case is before the              
          Court on petitioner's motion for administrative and litigation              
          costs2 pursuant to section 7430 and Rule 231.                               
               Respondent determined a deficiency of $8,214 in petitioner's           
          Federal income tax for 1992, an addition to tax under section               
          6651(a)(1) of $1,965.75, and an addition to tax under section               
          6654(a) of $341.21.  After the case was calendared for trial, but           
          prior to trial, the parties filed a stipulation of settled issues           
          that disposed of all adjustments in the notice of deficiency.               
          The parties agreed that there was an overpayment in tax for 1992,           
          and respondent conceded that no additions to tax were due for               
          that year.  Petitioner thereafter filed the motion for                      
          administrative and litigation costs, and respondent, pursuant to            
          this Court's order, filed an objection to petitioner's motion.              
          Neither party requested a hearing, and the Court concludes that a           



          1     Unless otherwise indicated, section references are to the             
          Internal Revenue Code in effect for the year in issue.  All Rule            
          references are to the Tax Court Rules of Practice and Procedure.            
          2     Although petitioner's motion is styled "Motion for Award of           
          Reasonable Litigation Costs", the substance of the motion                   
          evidences an intent to move for administrative costs as well as             
          litigation costs.  The Court, therefore, considers the motion               
          accordingly.                                                                




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