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In connection with petitioners’ motion for litigation costs
and fees, the primary issues that we address are as follows:
(1) Whether evidence excluded at trial may be considered by the
Court in ruling under section 7430 on a motion for litigation
costs; (2) whether a qualified offer petitioners made under
section 7430(c)(4)(E) and (g) satisfies the requirement under
section 7430(b)(1) that in order to qualify for an award of
litigation costs a taxpayer is required to exhaust available
administrative remedies; and (3) whether, under the facts of
these cases, petitioners have exhausted their administrative
remedies and are eligible for an award of litigation costs under
section 7430.
FINDINGS OF FACT
An explanation and an analysis of the underlying facts and
substantive tax issues that were involved herein are set forth in
Haas & Associates Accountancy Corp. v. Commissioner, T.C. Memo.
2000-183, and are not generally restated herein.
Some of the facts relating to petitioners’ motion for
litigation costs and fees have been stipulated and are so found.
Additional evidence material to petitioners’ motion for
litigation costs is set forth in affidavits and attachments filed
by the parties as part of their motion papers. Included among
respondent’s motion papers are copies of correspondence between
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