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administrative appeal. As we understand it, petitioner contends
that respondent acted in an unreasonable manner by failing to
meet with him in a timely manner during the audit and
administrative appeal process. Petitioner cites Don Casey, Co.
v. Commissioner, 87 T.C. 847 (1986), and asks this Court for
relief. The Don Casey, Co. case involved the award of costs and
certain fees pursuant to section 7430, and it is apparently under
this section that petitioner seeks relief.
A motion for litigation and administrative costs under
section 7430 must be made pursuant to Rule 231. Since the
request for relief is premature and there is no motion pending at
this time, we need not address this matter.
Section 183
Section 162 allows deductions for ordinary and necessary
expenses paid or incurred in carrying on a trade or business.
For a taxpayer to be engaged in a trade or business, the
taxpayer's primary purpose for engaging in the activity must be
for income or profit, and he must be involved in the activity
with continuity and regularity. See Commissioner v. Groetzinger,
480 U.S. 23, 35 (1987). If an individual engages in an activity
without the objective of profit, section 183 generally limits
allowable deductions attributable to the activity to the extent
of gross income generated by such activity. See sec. 183(b).
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