Larry L. Beeler and Cynthia J. Beeler - Page 4

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               2.   Substantially prevail with respect to the amount in               
          controversy.  Sec. 7430(c)(4)(A)(ii)(I).  Respondent concedes               
          that petitioners meet this requirement.                                     
               3.   Be an individual whose net worth did not exceed $2                
          million, or an owner of an unincorporated business, or any                  
          partnership, corporation, etc., the net worth of which did not              
          exceed $7 million, when the petition was filed.  Sec.                       
          7430(c)(4)(A)(iii); 28 U.S.C. sec. 2412(d)(2)(B) (1988).                    
          Respondent concedes that petitioners meet this requirement.                 
               4.   Show that they did not unreasonably protract the                  
          proceedings.  Sec. 7430(b)(4).  Respondent concedes that                    
          petitioners meet this requirement.                                          
               5. Show that the position of the United States in the                  
          action was not substantially justified.  Sec. 7430(c)(4)(A)(i).             
          Respondent contends that petitioners do not meet this                       
          requirement.                                                                
               6. Establish that the amount of costs and attorney's fees              
          claimed by the taxpayers is reasonable.  Sec. 7430(a), (c)(1) and           
          (2).  Respondent does not dispute the number of hours of legal              
          services or other costs claimed by petitioners.  Petitioners                
          initially claimed that they were entitled to more than $75 per              
          hour adjusted for inflation.  Respondent disputed that                      
          contention.  Petitioners now claim that they are entitled to $75            







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