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In Livingston v. Commissioner, T.C. Memo. 2000-121, this
Court held that because of infirmities in respondent’s net worth
computations, respondent’s determination of a 1989 deficiency for
Theron was not sustained. For taxable year 1990, this Court held
that Theron’s admission of unreported income was strong evidence
of the prima facie validity of respondent’s net worth
computations but that the evidence offered at trial established
that the 1990 deficiency was less than that determined in
respondent’s notice of deficiency. We also held that, with
regard to petitioner’s request for a determination as to her
eligibility for relief from joint liability pursuant to section
6015(b), respondent’s concession that pursuant to section 6015(c)
petitioner has no liability for any amount of deficiency for
taxable year 1990 had resolved the controversy between petitioner
and respondent that was before us. We declined to express an
advisory opinion as to whether petitioner would have qualified
for relief under section 6015(b).2
Discussion
Section 7430(a) permits the award of reasonable
administrative and litigation costs to a taxpayer in an
administrative or court proceeding brought against the United
States in connection with the determination of any tax, interest,
2 We determined that petitioner had conceded the issue of
her entitlement to relief pursuant to former section 6013(e).
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