- 2 -
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).
Background
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.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011