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deductions, respondent conceded those issues for which adequate
substantiation was provided.
On the basis of the facts contained in the record, we find
and hold that respondent exercised due diligence in the
examination of petitioners' 1992 return and that at all relevant
times respondent's position in the administrative and litigation
proceedings was substantially justified.
Because the provisions of section 7430 are conjunctive,
Minahan v. Commissioner, 88 T.C. at 497, and because we hold that
respondent's position in this case was substantially justified,
we will deny petitioners' motion. We, therefore, need not
address respondent's other objections to the motion.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011