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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
Justified
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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