Amilu S. Rothhammer, formerly Amilu S. Martin - Page 4

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          or ratified the filing of the petition.  Respondent’s contention            
          that Martin authorized or ratified the filing of the petition was           
          based on the following facts:  (1) Attorney Berg signed the                 
          petition on Martin’s behalf; (2) correspondence to and from                 
          Martin referred to docket No. 22961-88; (3) Rothhammer and Martin           
          had a case involving Elektra/Hemisphere for other years; and                
          (4) Berg and his law firm had filed many petitions on behalf of             
          Elektra/Hemisphere investors.  See Martin v. Commissioner, T.C.             
          Memo. 2000-187.                                                             
          A.   Motion for Litigation Costs                                            
               Generally, a taxpayer who has substantially prevailed in a             
          Tax Court proceeding may be awarded reasonable litigation costs.            
          See sec. 7430(a), (c).  To be entitled to an award, the taxpayer            
               1.   Exhaust administrative remedies.  See sec. 7430(b)(1).            
          Respondent concedes that Martin meets this requirement.                     
               2.   Establish that the position of the United States was              
          not substantially justified.  See sec. 7430(c)(2)(A)(i).  The               
          parties dispute whether Martin meets this requirement.                      
               3.   Substantially prevail with respect to the amount in               
          controversy.  See sec. 7430(c)(2)(A)(ii)(I).  Respondent concedes           
          that Martin substantially prevailed.                                        

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