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FOLEY, Judge: This matter is before the Court on
petitioners' Motion for Award of Reasonable Litigation Costs
pursuant to section 7430 and Rule 231. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect for the years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
Background
Petitioners (i.e., Theresa, Mark, Marcie, Benjamin, Mary,
James, and Georgia Salopek) resided in Dona Ana County, New
Mexico, at the time their petitions were filed. Some of the
facts have been stipulated and are so found.
Petitioners own and operate Salopek 6U Farms, Inc.
(Salopek), a pecan farm and cattle ranch. Salopek is an S
corporation with a fiscal year (FY) ending January 31. The
petitioners are calendar year taxpayers. Mark, Ben, and James,
who are Theresa's sons, filed joint income tax returns for 1993,
1994, and 1995, with their respective wives, Marcie, Mary, and
Georgia. On or about February 1, 1996, respondent began an
examination of petitioners' 1993 Federal individual income tax
returns and Salopek's FY 1993 S corporation tax return.
Respondent assigned Agent Christopher Parker to the examination.
Petitioners filed powers of attorney authorizing David Leeper, an
attorney, to represent Salopek, and Arthur Valdez II, an
accountant, to represent the individual petitioners. In June
1996, respondent broadened the scope of his examination to
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