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motion for litigation costs under section 7430 and Rules 230
through 233. Petitioner claimed $65.76 of litigation costs based
upon the following expenses: $60.00 for the filing fee, $.80 for
the money order fee, and $4.96 for postage.
Neither party requested a hearing on petitioner's motion.
Rule 232(a). Accordingly, we rule on petitioner's motion on the
basis of the parties' submissions and the record in this case.
The underlying issues raised in the petition were settled by a
stipulation of settlement. At the time the petition was filed,
petitioner resided in San Antonio, Texas.
In the notice of deficiency respondent determined a
deficiency in petitioner's 1996 Federal income tax of $3,504, a
section 6651(a)(1) addition to tax of $788.40, a section
6651(a)(2) addition to tax of $315.36, and a section 6654(a)
addition to tax of $188.68.
Under section 7430, a taxpayer may be awarded a judgment for
reasonable litigation costs if the taxpayer meets certain
criteria and if respondent’s position was not substantially
justified. Respondent concedes that petitioner substantially
prevailed for purposes of section 7430(c)(4)(A)(i). However,
respondent maintains that his position was substantially
justified.
In deciding the merits of a motion for litigation costs, the
Court generally considers the reasonableness of respondent's
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