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case, and we conclude that none is necessary to decide this
motion. See Rule 232(a)(2).
The issues for decision are: (1) Whether respondent's
position in the underlying proceedings was substantially
justified; and (2) whether the amount claimed by petitioner as
attorney's fees and costs is reasonable.
Background
As a result of an examination of petitioner's return,
respondent disallowed for lack of substantiation: (a)
Petitioner's deduction of home mortgage interest and charitable
contributions; (b) amounts deducted for dependency exemptions for
two children of petitioner's sister; and (c) petitioner's claim
of head of household filing status.
Petitioner sent a letter to an Appeals officer of respondent
on October 30, 1996, 4� months after the answer was filed. In
the letter, petitioner's representative explained that during the
taxable year at issue petitioner lived in a house with his
mother, Jeanette Mills, his sister, Linda Mills Robertson, and
his sister's three children. According to the letter,
petitioner's sister was receiving "AFDC" payments. Petitioner
and his mother "shared a joint checking account" in which were
deposited funds from his mother's income and petitioner's salary,
the letter advised. It further explained that "As a courtesy to
her son," petitioner's mother paid all the family bills from the
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