- 2 -
all Rule references are to the Tax Court Rules of Practice and
Procedure. The decision to be entered is not reviewable by any
other court, and this opinion should not be cited as authority.
Background
Respondent filed a response to petitioners’ motion in which
he agrees that petitioners: (a) Have substantially prevailed
with respect to the amount in controversy; and (b) meet the net
worth requirements as provided by law.
Respondent does not agree that petitioners: (1) Have
substantially prevailed on the most significant issue in the
case; (2) have exhausted their administrative remedies; (3) have
not unreasonably protracted the administrative or Court
proceedings; or (4) have claimed a reasonable amount of costs.
More importantly, respondent argues that his positions in
the administrative and Court proceedings were substantially
justified.
The parties have not requested a hearing in this case and
the Court concludes that a hearing is not necessary to decide
this motion. See Rule 232(a)(2). Accordingly, the Court decides
the motion after consideration of the petition, the stipulation
of settlement, petitioners' motion for litigation and
administrative costs, respondent's response to the motion, and
petitioners' response to respondent's response to the motion.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011