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Clerk of the Court to file the agreed decision document as a
Supplemental Settlement Stipulation, and filing petitioner's
Motion for Award of Attorney's Fees. The Court also ordered
respondent to file a response to petitioner's Motion for Award of
Attorney's Fees. After filing for an extension of time, which
the Court granted, respondent filed a Notice of Objection to
Petitioner's Motion for Award of Attorney's Fees. We now
evaluate petitioner's motion seeking litigation costs totaling
$4,310.
Discussion
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) has exhausted
available administrative remedies, (3) did not unreasonably
protract the administrative or judicial proceeding, and (4) shows
that the costs claimed are reasonable costs incurred in
connection with the administrative or judicial proceeding. See
sec. 7430(a) through (c)(4). Both petitioner and respondent
agree that all administrative remedies available within the
Internal Revenue Service have been exhausted and that the
proceeding has not been unreasonably protracted. The parties
disagree, however, as to whether petitioner is a prevailing party
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