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The petition was filed in this case on March 7, 1997; the
answer was filed on March 31, 1997. By letter dated June 20,
1997, respondent's appeals officer requested of petitioners'
counsel, Mr. Leeper, various documents to substantiate various
claimed deductions that had not previously been provided to
respondent.
Mr. Leeper provided the requested substantiating
documentation to respondent's appeals officer on July 9, 1997.
On July 22, 1997, within 2 weeks from having received
from Mr. Leeper the requested substantiating documentation,
respondent forwarded to Mr. Leeper a proposed settlement of
the case.
On the basis of the facts contained in the record, we
find and hold that at all relevant times respondent's position
in the administrative and litigation proceedings in this case
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 at all relevant
times 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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