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for an award of administrative and litigation costs under section
7430 and Rules 230 through 233.2
After concessions by respondent,3 the issues for decision
are as follows:
(1) Whether respondent's position in the administrative and
court proceedings was substantially justified. We hold that it
was.
(2) Whether petitioner unreasonably protracted the court
proceeding. In light of our holding as to the first issue, we
need not address this second issue.
(3) Whether the administrative and litigation costs claimed
by petitioner are reasonable. In light of our holding as to the
first issue, we need not address this third issue.
Neither party requested an evidentiary hearing, and the
Court concludes that such a hearing is not necessary for the
proper disposition of petitioner’s motion. See Rule 232(a)(2).
We therefore decide the matter before us based on the record that
has been developed to date.
2 Unless otherwise indicated, all sec. references are to
the Internal Revenue Code in effect for the taxable years in
issue. However, all references to section 7430 are to such sec.
in effect at the time that the petition was filed. All Rule
references are to the Tax Court Rules of Practice and Procedure.
3 Respondent concedes: (1) Petitioner exhausted his
administrative remedies, see sec. 7430(b)(1); (2) petitioner
substantially prevailed, see sec. 7430(c)(4)(A)(i); and (3)
petitioner satisfied the applicable net worth requirement, see
sec. 7430(c)(4)(A)(ii).
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