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A fair and equitable resolution of this case should put
the taxpayer in the position she would have been if the
deficiency notice had not been mailed. Accordingly, we
submit costs and attorney fees in the amount $1,022.50
should be paid by the Service to make the taxpayer
whole and that amount should be reflected in the
decision documents you are in the process of repairing.
On March 13, 2000, district counsel received from Mr.
Gardner executed copies of the form of decision, which had been
revised to eliminate the stipulation regarding attorney’s fees.
Respondent in turn executed the form of decision, as revised, and
submitted it to the Court. On March 30, 2000, the Court executed
the document and entered decision (the Decision) pursuant to the
parties’ apparent agreement.
On April 27, 2000, petitioner filed a Motion For An Award Of
Reasonable Administrative & Litigation Costs (petitioner’s motion
for costs), requesting an award in the amount of $2,039.25. The
Court then vacated the Decision and filed it instead as a
stipulation of settlement between the parties. See Rules 231(c)
and 232(f).
On June 19, 2000, respondent filed a Response to
petitioner’s motion for costs (respondent’s Response). In the
Response, respondent alleges that his position in the proceedings
was reasonable and disputes petitioner’s allegations that (1)
petitioner did not unreasonably protract the proceedings and (2)
the amount of costs requested was reasonable.
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