Francesca Cappucci - Page 2

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          costs under section 74301 in excess of those allowed by                     
          respondent.  There is no disagreement about any material facts,             
          and the controverted issue involves a legal question that is ripe           
          for summary judgment.  Rule 121(b); Fla. Peach Corp. v.                     
          Commissioner, 90 T.C. 678, 681 (1988); Shiosaki v. Commissioner,            
          61 T.C. 861, 862 (1974).                                                    
               Respondent, in a notice dated November 19, 1999, determined            
          that petitioner was not entitled to $7,611 of $10,000 claimed               
          administrative costs.  Conversely, respondent determined that               
          petitioner was entitled to $2,389 of administrative costs, which            
          represented the costs incurred by petitioner for the services of            
          a qualified representative after the issuance of a notice of                
          deficiency on January 26, 1996, concerning petitioner’s 1992 and            
          1993 tax years.  Petitioner, under section 7430(f)(2), filed a              
          petition with this Court appealing respondent’s decision to allow           
          only a part of her claim for administrative costs.                          
               On October 13, 1994, respondent commenced an examination of            
          petitioner’s 1993 income tax return, and, on or about November              
          28, 1994, respondent commenced an examination of petitioner’s               

               1 All section references are to the Internal Revenue Code as           
          amended and in effect for the period under consideration, and all           
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure, unless otherwise indicated.                                      

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