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After concessions by respondent,2 the issues for decision
are as follows:
(1) Whether respondent's position in the administrative and
court proceedings was substantially justified. We hold that it
was in the court proceeding but that it was not in the
administrative proceeding.
(2) Whether petitioner unreasonably protracted the
administrative and court proceedings. We hold that she did to
the extent provided herein.
(3) Whether the administrative and litigation costs claimed
by petitioner are reasonable. We hold that costs claimed by
petitioner are reasonable to the extent provided herein.
Neither party requested an evidentiary hearing, and the
Court concludes that such a hearing is not necessary for the
proper disposition of petitioner’s motion. See Rule 232(a)(2).
We therefore decide the matter before us based on the record that
has been developed to date.
1(...continued)
in effect at the time that the petition was filed. Unless
otherwise indicated, all Rule references are to the Tax Court
Rules of Practice and Procedure.
2 Respondent concedes: (1) Petitioner substantially
prevailed, see sec. 7430(c)(4)(A)(i); (2) petitioner satisfied
the applicable net worth requirement, see sec. 7430(c)(4)(A)(ii);
and (3) petitioner exhausted her administrative remedies, see
sec. 7430(b)(1).
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