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that petitioners were not entitled to an award of administrative
and litigation costs and attorney's fees. We so held because
petitioners failed to prove that they met the net worth
requirements of section 7430 and therefore failed to establish
that they were the "prevailing party". See Johnson v.
Commissioner, T.C. Memo. 1999-127.
On May 14, 1999, petitioners filed their motion for
reconsideration and motion to vacate. On June 2, 1999,
respondent filed an objection to petitioners' motion for
reconsideration and an objection to petitioners' motion to vacate
(respondent's objections). On June 7, 1999, petitioners filed a
motion for permission to file a reply to respondent's objection
to the motion for reconsideration (motion to file reply #2) and a
motion for permission to file a reply to respondent's objection
to the motion to vacate (motion to file reply #3). On June 21,
1999, the Court granted petitioners' motion to file reply #2 and
motion to file reply #3 and filed petitioners' replies to
respondent's objections.
In petitioners' motion for reconsideration, motion to
vacate,2 and replies to respondent's objections, petitioners
argue that in Johnson II the Court misread the case law and that
2 Petitioners' motion for reconsideration and motion to
vacate are virtually identical. The only difference is that one
asks for reconsideration and the other asks for the decision to
be vacated.
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