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effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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.
Neither party requested a hearing in this case, and we
conclude that none is necessary to decide this motion. See Rule
232(a)(2). Accordingly, we rule on petitioner's motion for
attorney's fees on the basis of the parties' submissions and the
record in this case. See Rule 232(a). Petitioner resided in Des
Moines, Iowa, at the time she filed her petition.
Background
The underlying claim that gave rise to the present dispute
involved petitioner's eligibility to receive earned income credit
in the 1995 and 1996 tax years. Both petitioner and her former
husband, Stephen Sherbo (Mr. Sherbo), claimed earned income
credit in 1995 and 1996 with respect to the same child.
Petitioner and Mr. Sherbo have two children, Sean and Liane
Sherbo. Petitioner claimed earned income credit on her 1995 and
1996 individual Federal income tax returns using her two children
to qualify for the credit. Mr. Sherbo claimed earned income
credit for tax years 1995 and 1996 using Liane to qualify for the
credit in 1995 and Sean to qualify for the credit in 1996.
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