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Respondent determined a deficiency in petitioner's Federal
income tax for 1991 in the amount of $4,030, and deficiencies in
petitioners' Federal income taxes for 1992 and 1993 in the
amounts of $3,954 and $4,019, respectively. Respondent
determined that petitioner failed to establish that the $13,000
he paid during each of the taxable years 1991, 1992, and 1993
qualified for the alimony deduction under section 215.
This Court rendered Ryan v. Commissioner, T.C. Memo.
1998-331, deciding that the amounts paid by petitioner to his
former wife were properly deductible as alimony. Petitioner now
requests the Court to award him reasonable litigation costs in
the amount of $24,409.
OPINION
In general, section 7430 allows a taxpayer who is a
prevailing party in a civil tax proceeding to recover reasonable
administrative and litigation costs incurred in such proceeding.
An award of administrative or litigation costs may be made where
the taxpayer: (1) Is the prevailing party; (2) exhausted
available administrative remedies; and (3) did not unreasonably
protract the administrative or judicial proceeding. See sec.
7430(a) and (b)(1), (4).
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