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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.
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Last modified: May 25, 2011