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deficiencies against petitioner for 1987 and 1988 are expired)
the Court of Appeals reversed our holding as to the tax
deficiencies for 1987 and 1988 that respondent had determined.
Sec. 6501(a), (c); Rule 142(b).
On remand to this Court from the Court of Appeals for the
Fifth Circuit for entry of decisions in favor of petitioner,
respondent submitted proposed decision documents reflecting zero
tax deficiencies for petitioner and no fraud additions to tax for
1987 and 1988.
Petitioner in the instant motion has refused to agree to
respondent’s proposed decision documents, and petitioner requests
that, under section 7430 and Rule 231, an award in his favor of
$42,376 in litigation costs be included in the decision
documents.
Discussion
Section 7430(a) provides, among other things, that a
taxpayer who qualifies as a prevailing party in this Court may be
awarded reasonable litigation costs.
Respondent acknowledges that petitioner exhausted all
administrative remedies, and (because of the reversal by the
Court of Appeals for the Fifth Circuit of our prior Memorandum
Opinion in Payne v. Commissioner, T.C. Memo. 1998-227) respondent
acknowledges that petitioner substantially prevailed in the
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