- 3 - 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 betweenPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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