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regarding billing statements, services rendered, and time involved).
With regard to petitioners’ instant motion, we have
identified no documents or other evidence that respondent has
submitted to us in objecting to petitioners’ motion for
litigation costs that are inappropriate or inadmissible for this
limited purpose. Petitioners’ request that we strike certain
correspondence and other evidence that was excluded at the trial
is denied.
Exhaustion of Administrative Remedies and Qualified Offer
Section 7430(b)(1) provides that in order to be eligible for
an award of litigation costs a taxpayer must take advantage of
“available” administrative remedies. Section 7430(b)(1) provides
as follows:
SEC. 7430(b). Limitations.--
(1) Requirement that administrative remedies be
exhausted.--A judgment for reasonable litigation costs
shall not be awarded under subsection (a) in any court
proceeding unless the court determines that the
prevailing party has exhausted the administrative
remedies available to such party within the Internal
Revenue Service. Any failure to agree to an extension
of the time for the assessment of any tax shall not be
taken into account for purposes of determining whether
the prevailing party meets the requirements of the
preceding sentence.
The regulations under section 7430(b)(1) explain that
taxpayers generally are not to be regarded as having exhausted
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