- 2 - MEMORANDUM OPINION CHABOT, Judge: This matter is before us on petitioners’ motion for an award of litigation costs1 pursuant to section 74302 and Rule 231.3 The issue for decision is whether respondent’s position in the instant case was substantially justified, within the meaning of section 7430(c)(4)(B)(i). Neither side has requested a hearing, and we conclude that a hearing is not necessary. Rule 232(a). Accordingly, we decide petitioners’ motion on the basis of the parties’ stipulations, stipulated exhibits, and briefs filed in connection with petitioners’ motion, and the other documents in the Court’s record in the instant case. 1 Although petitioners refer to “administrative” costs at a few places in their brief, it is evident from the language in their motion and from the exhibit describing their counsel’s work that their motion does not deal with costs paid or incurred before their counsel began to work on the petition herein. From the foregoing, we conclude that petitioners’ references to administrative costs are inadvertent and that our proceedings relate only to litigation costs. 2 Unless indicated otherwise, all section references are to sections of the Internal Revenue Code of 1986, as in effect for the years in issue. References to sec. 7430 are to that section as in effect for proceedings commenced at the time the petition in the instant case was filed. Because the petition was filed on Sept. 26, 1996, the amendments made by title VII of the Taxpayer Bill of Rights 2, Pub. L. 104-168, sec. 701, 110 Stat. 1452, 1463 (1996), effective after July 30, 1996, apply to the instant case. See Maggie Management Co. v. Commissioner, 108 T.C. 430, 438-441 (1997). 3 Unless indicated otherwise, all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011