Greg McIntosh and Sheila R. McIntosh - Page 2

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          other section references are to the Internal Revenue Code in                
          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure.                                  
               Respondent has filed a response to petitioners' motion.                
          Respondent agrees that petitioners:  (a) Have substantially                 
          prevailed with respect to the amount in controversy, (b) meet the           
          net worth requirements as provided by law, (c) have exhausted               
          their administrative remedies, (d) have not unreasonably                    
          protracted the administrative or Court proceedings, and (e) have            
          claimed a reasonable amount of costs.                                       
               Respondent does not agree, however, that his positions in              
          the administrative or Court proceedings were not substantially              
          justified.  The issue for decision, therefore, is whether                   
          respondent's positions in the underlying proceedings were                   
          substantially justified.                                                    
               Although petitioners initially requested a hearing in this             
          case, the parties have agreed upon a stipulation of facts.  We              
          conclude that a hearing is not necessary to decide this motion.             
          See Rule 232(a)(2).  Accordingly, we rule on petitioners' motion            
          for administrative and litigation costs on the basis of the                 
          parties' submissions and the record in this case.                           
               Petitioners resided in Shasta Lake, California, at the time            
          they filed their petition.                                                  

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