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Neither party has requested an evidentiary hearing on
petitioner’s motion, and we conclude that none is necessary. See
Rule 232(a)(1) and (2). We base our decision on the pleadings,
petitioner’s motion for litigation and administrative costs,
respondent’s objection to that motion, the supporting memoranda
and affidavits, and the record in this case.
The full findings of fact underlying the substantive dispute
between the parties appear in the Court’s opinion, Livingston v.
Commissioner, T.C. Memo. 2000-121. We repeat only the facts
necessary to clarify our discussion.
Background
For taxable years 1989 and 1990, petitioner and Theron
Livingston (Theron) were married. For taxable year 1989,
petitioner filed a separate individual Federal income tax return.
Theron filed no 1989 Federal income tax return. For taxable year
1990, petitioner and Theron filed a joint individual Federal
income tax return.
1(...continued)
amendment shifted to the Commissioner the burden of proving that
the position of the United States was substantially justified.
See sec. 7430(c)(4)(B).
A judicial proceeding is commenced in this Court with the
filing of a petition. See Rule 20(a). Petitioner filed her
petition on July 14, 1997. Accordingly, the 1996 amendments to
sec. 7430 apply here. See Maggie Management Co. v. Commissioner,
108 T.C. 430 (1997). Other section references are to the
Internal Revenue Code in effect for the years in issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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