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effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
We must decide whether petitioner is entitled to
administrative and litigation costs. After concessions,1 the
issue for decision is whether respondent’s position in the
underlying proceeding was substantially justified. We hold that
respondent’s position was substantially justified, and,
therefore, petitioner is not entitled to an award of
administrative and litigation costs.
Petitioner seeks fees and costs totaling $5,655.40. The
parties submitted memoranda and affidavits supporting their
positions. We decide the motion on the basis of those memoranda,
affidavits, and the record in this case. Neither party requested
a hearing, and we conclude that a hearing is not necessary to
decide this motion. See Rule 232(a)(2).
Petitioner resided in Ramsey, Minnesota, at the time he
filed his petition.
Background
Respondent began an examination of petitioner’s Federal
income tax returns for tax years 1991 through 1993 sometime in
1995. Petitioner did not file a Federal income tax return for
1 Respondent concedes that petitioner (1) substantially
prevailed with respect to the amount in controversy, (2) met the
net worth requirement as provided by sec. 7430, and (3) exhausted
his administrative remedies.
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