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By letter to petitioner, Joseph Evans, Jr., dated June 26,
1996, respondent acknowledged having received various and sundry
documents from petitioner in response to his letter of April 9,
1996.
By notice dated November 14, 1996, the Court informed the
parties that the case was set for trial at the trial session of
the Court in Jacksonville, Florida, beginning on January 30,
1997.
The parties met again on December 20, 1996, and subsequently
agreed to settle the case.
At the call of the calendar of the Jacksonville trial
session on January 30, 1997, the parties handed up to the Court a
decision document that was subsequently filed as a Stipulation of
Settlement on April 11, 1997.
Discussion
A taxpayer who substantially prevails in an administrative
or court proceeding may be awarded reasonable costs incurred in
those proceedings. Sec. 7430(a). To be a "prevailing party", a
taxpayer must show that: (1) The position of the United States
in the proceeding was not substantially justified, (2) the
taxpayer substantially prevailed with respect to either the
amount in controversy or the most significant issue or issues
presented, and (3) the taxpayer met the net worth requirements of
28 U.S.C., sec. 2412(d)(2)(B) (1994), on the date the petition
was filed. Sec. 7430(c)(4)(A). The taxpayer must also show that
all administrative remedies have been exhausted (to obtain a
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