Estate of Leon Spear, Deceased, Jeannette Spear, Harvey Spear, and Robin Spear, Administrators, and Jeannette Spear - Page 7

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          Respondent contends, and we hold, that petitioners do not meet              
          this requirement.                                                           
               5. Establish that the amount of costs and attorney's fees              
          claimed by the taxpayers is reasonable.  Sec. 7430(a), (c)(1) and           
          (2).  Respondent contends that the amount of costs petitioners              
          claim is not reasonable.  We need not decide this issue.                    
               A taxpayer has the burden of proving that he or she meets              
          each of these requirements before the Court may award                       
          administrative and litigation costs under section 7430.  Rule               
          232(e); Estate of Johnson v. Commissioner, 985 F.2d 1315, 1318              
          (5th Cir. 1993); Gantner v. Commissioner, 92 T.C. 192, 197                  
          (1989), affd. 905 F.2d 241 (8th Cir. 1990).                                 
          B.   Whether the Position of the United States Is Substantially             
               A taxpayer must establish that the position of the United              
          States in the litigation was not substantially justified to be              
          entitled to an award for administrative and litigation costs.               
          Sec. 7430(c)(4)(A)(i).                                                      
               1.   Position of the United States                                     
               The position of the United States is the position taken                
          by the Commissioner:  (a) In the judicial proceeding, and (b) in            
          the administrative proceeding as of the earlier of:  (i) the date           

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