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The Court agrees with and adopts the Opinion of the Special Trial
Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on the motion filed by petitioner Clifford E. Barbour
(petitioner)2 for an award of litigation costs under section 7430
and Rules 230 through 233.
The issues for decision are as follows:3
(1) Whether petitioner substantially prevailed with respect
to the amount in controversy. We hold that he did not.
(2) Whether petitioner substantially prevailed with respect
to the most significant issue or set of issues. We hold that he
did not.
Neither party requested an evidentiary hearing, and the
Court concludes that such a hearing is not necessary for the
2 Although the petition in the underlying case was filed by
both Clifford E. and Dorothy D. Barbour, only Clifford E. Barbour
requests an award of litigation costs. Therefore, in our
discussion of the substantive case, we shall limit all references
to petitioner Clifford E. Barbour.
3 Respondent does not concede any of the following: (1)
That petitioner exhausted his administrative remedies, see sec.
7430(b)(1); (2) that petitioner did not unreasonably protract the
proceedings, see sec. 7430(b)(3); (3) that respondent’s position
in the court proceeding was not substantially justified, see sec.
7430(c)(4)(B); (4) that the litigation costs claimed by
petitioner are reasonable, see sec. 7430(a)(2) and (c)(1); and
(5) that petitioner satisfied the applicable net worth
requirement, see sec. 7430(c)(4)(A)(ii). However, in light of
our holdings as to the enumerated issues, we need not address
these matters.
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