Phuong K. Nguyen - Page 9




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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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