- 14 - the assessment periods of limitations that were about to expire. Further, petitioners contend that in light of the qualified offer they made and regardless of the fact that they did not participate in an Appeals Office conference, they should be regarded as having exhausted their available administrative remedies. Petitioners also contend that respondent’s objection to their motion for litigation costs improperly relies on evidence excluded by the Court at the trial of these cases (nontrial evidence), and petitioners ask that we strike from consideration of their motion for litigation costs such nontrial evidence.4 4 In connection with petitioners’ motion for litigation costs, petitioners and respondent raise and address the following additional issues that we do not decide: (1) Whether a recovery by petitioners herein of litigation costs under sec. 7430 should be limited to the particular petitioner who was billed for the costs; (2) Whether the experience of petitioners’ counsel with complex business transactions would justify an enhanced rate of recovery for attorney’s fees; (3) Whether, under the qualified offer provisions of sec. 7430(c)(4)(E) and in analyzing whether the tax liabilities of petitioners pursuant to our prior opinion are equal to or less that what their tax liabilities would have been under their qualified offer, in consolidated cases involving multiple petitioners, each petitioner’s respective separate portion of the tax liability under the qualified offer is to be compared with each petitioner’s respective separate portion of the tax liability under the decision to be entered by the Court or is the comparison to be made as if the multiple petitioners constituted a single taxpayer; and (continued...)Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011