- 16 - 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 exhaustedPage: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: May 25, 2011