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respondent's position in the administrative and litigation
proceedings was substantially justified.
Because the requirements of section 7430 are conjunctive,
Minahan v. Commissioner, 88 T.C. at 497, our holding that
respondent’s position was substantially justified results in the
denial of petitioners’ motion. Consequently, we need not address
respondent’s other objections.10
To reflect the foregoing and the Stipulation of Settled
Issues filed on December 16, 1996,
An appropriate order and
decision will be entered.
10 We note that petitioners have requested an award for
costs incurred before the issuance of the notice of deficiency.
Administrative costs are those costs incurred in connection with
an administrative proceeding within the IRS. Sec. 7430(a)(1),
(c)(5). Sec. 7430, for present purposes, limits recoverable
administrative costs to those incurred on or after the date of
the notice of the deficiency and up to the time the petition is
filed. Sec. 7430(c)(2); see Huffman v. Commissioner, 978 F.2d
1139, 1145 (9th Cir. 1992), affg. in part, revg. in part and
remanding T.C. Memo. 1991-144.
Petitioners have also requested an award for fees for their
own time at an hourly rate of $45. Sec. 7430(c) operates to
cover actual expenditures made with regard to representation.
Consequently, pro se taxpayers are not entitled to an award for
the value of their services, because no fee is paid or incurred.
Corrigan v. United States, 27 F.3d 436 (9th Cir. 1994); United
States v. McPherson, 840 F.2d 244 (4th Cir. 1988); Frisch v.
Commissioner, 87 T.C. 838 (1986).
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