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All section references are to the Internal Revenue Code in
effect for the taxable year in issue, and all Rule references are
to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated.
Neither party requested a hearing. The relevant facts are
taken from the parties' memoranda. Rule 232(a)(1). At the time
the petition was filed, petitioner resided in Marietta, Georgia.
For the taxable year 1992, respondent determined a
deficiency in petitioner's Federal income tax of $240,590 and a
penalty under section 6662(a) of $48,118.
On August 14, 1997, petitioner moved for summary judgment
pursuant to Rule 121. On September 2, 1997, respondent filed a
notice of no objection. The underlying matter herein was
resolved on September 8, 1997, when the Court granted
petitioner's motion for summary judgment and decided that there
1(...continued)
commenced after Dec. 31, 1985), and by sec. 6239(a) of the
Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647,
102 Stat. 3342, 3743-3746 (effective with respect to proceedings
commenced after Nov. 10, 1988). Sec. 7430 was amended most
recently by the Taxpayer Bill of Rights 2, Pub. L. 104-168, sec.
701, 110 Stat. 1452, 1463-1464 (1996), effective with respect to
proceedings commenced after July 30, 1996. The amendments to
that section shift to the Commissioner the burden of proving that
the position of the United States was substantially justified,
sec. 7430(c)(4)(B), and changed the hourly rate for attorney's
fees to $110, sec. 7430(c)(1)(B)(iii).
A judicial proceeding is commenced in this Court with the
filing of a petition. Rule 20(a). Petitioner filed her petition
on Nov. 12, 1996. Accordingly, the 1996 amendments to sec. 7430
are applicable here. See Maggie Management Co. v. Commissioner,
108 T.C. 430 (1997).
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