Amilu S. Rothhammer, formerly Amilu S. Martin - Page 5

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               4.   Have net worth for individuals that does not exceed $2            
          million.  See sec. 7430(c)(2)(A)(iii); 28 U.S.C. sec.                       
          2412(d)(1)(B) (1986).  Respondent concedes that Martin meets this           
               5.   Show that the taxpayer did not unreasonably protract              
          the proceedings.  See sec. 7430(b)(4).  Respondent concedes that            
          Martin meets this requirement.                                              
               6.   Establish that the amount of costs and attorney's fees            
          claimed by the taxpayer is reasonable.  See sec. 7430(a), (c)(1).           
          Respondent agrees that the amounts Martin claimed are reasonable            
          except for certain costs respondent contends are unsubstantiated.           
               A taxpayer has the burden of proving that he or she meets              
          each of these requirements before the Court may award litigation            
          costs under section 7430.  See Rule 232(e); Estate of Johnson v.            
          Commissioner, 985 F.2d 1315, 1318 (5th Cir. 1993); Gantner v.               
          Commissioner, 92 T.C. 192, 197 (1989), affd. 905 F.2d 241 (8th              
          Cir. 1990).                                                                 
               Thus, to prevail, Martin must show that respondent's                   
          position that the petition was valid as to Martin was not                   
          substantially justified.  If Martin meets this requirement, he              
          must also show that the amount of costs and attorney’s fees that            
          he claimed is reasonable.                                                   

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