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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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