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to section 7430. Minahan v. Commissioner, 88 T.C. 492 (1987);
Renner v. Commissioner, T.C. Memo. 1994-372.
Petitioners contend that they have substantially
prevailed with respect to the amounts in controversy and on
the most significant issue in these cases. They further
contend that they have met the net worth requirements of 28
U.S.C., sec. 2412(d)(2)(B), that they have exhausted the
administrative proceedings available to them within the
Internal Revenue Service, and that they have not unreasonably
protracted the administrative or court proceedings. They also
argue that the costs claimed are reasonable.
Respondent denies that petitioners have substantially
prevailed with respect to the amounts in controversy and on
the most significant issue in this case. Respondent admits
that petitioner, Darl N. Miller, meets the net worth
requirements but denies that petitioner Bonnie S. Miller has
shown that she meets the net worth requirements. Respondent
alleges that because petitioners failed to provide relevant
information to the examining agent so that a 30-day letter
could be issued, petitioners failed to exhaust their
administrative remedies. Respondent further alleges that by
failing to submit relevant information requested by the
examining agent at the administrative level, before the
issuance of the statutory notice of deficiency, petitioners
unreasonably protracted the proceedings in this case.
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