T.C. Memo. 2000-145
UNITED STATES TAX COURT
THOMAS J. MITCHELL AND JANICE M. MITCHELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14056-98. Filed April 21, 2000.
Ps move the Court for litigation costs under sec.
7430, I.R.C. R had determined a deficiency in Ps’ 1994
and 1995 Federal income taxes and accuracy-related
penalties with respect thereto. R’s determination was
primarily attributable to an unclear application of a
recent statutory amendment. We rejected R’s
application of that amendment and held that Ps were not
liable for the resulting deficiencies or accuracy-
related penalties. Held: R’s position as to the
deficiencies was substantially justified; hence, Ps are
not entitled to an award of litigation costs with
respect thereto. Held, further, R’s position as to the
accuracy-related penalties was not substantially
justified; hence, we shall award litigation costs to Ps
to the extent that their claimed costs are attributable
to the accuracy-related penalties issue.
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