Wayne C. Mason - Page 10

                                                - 10 -                                                  
            Section 7430 defines reasonable costs to include court costs,                               
            cost of studies, expert fees, and attorney's fees.  Mileage                                 
            incurred by a taxpayer is not within the definition of reasonable                           
            costs and is therefore not recoverable under section 7430.  See                             
            Buck v. Commissioner, T.C. Memo. 1993-16.  Accordingly,                                     
            petitioner may not recover costs for mileage.6                                              
                  3.  Filing Fee and Postage Costs                                                      
                  Reasonable litigation costs include reasonable court costs.                           
            Sec. 7430(c)(1)(A).  Petitioner is therefore entitled to recover                            
            the $60 Tax Court filing fee.                                                               
                  Finally, and as previously noted, respondent concedes the                             
            postage costs if petitioner is entitled to an award of litigation                           
            costs.  Because petitioner is entitled to recover reasonable                                
            litigation costs, he may recover the postage costs.                                         
                  To reflect our disposition of the disputed issues and                                 
            respondent's concessions,                                                                   

                                                             An appropriate order and                   
                                                       decision will be entered.                        

                  6  Regardless, we note that the majority of the mileage                               
            claimed by petitioner is not reasonable.                                                    

Page:  Previous  1  2  3  4  5  6  7  8  9  10  

Last modified: May 25, 2011