- 6 - In his response to petitioner’s motion, respondent agrees that (1) petitioner has substantially prevailed with respect to the amount in controversy under section 7430(c)(4)(A)(i), (2) petitioner meets the net worth requirements under section 7430(c)(4)(A)(ii), and (3) petitioner exhausted administrative remedies available to him as required by section 7430(b)(1). Respondent contends, however, that petitioner is not a prevailing party within the meaning of section 7430(c)(4)(A) because the position taken by respondent in this case was substantially justified within the meaning of section 7430(c)(4)(B). Alternatively, respondent contends that petitioner is not entitled to the litigation costs claimed because petitioner unreasonably protracted this litigation, the litigation costs claimed are excessive, and the litigation costs claimed are not adequately documented. Discussion In general, section 74304 provides for an award of reasonable litigation costs to a taxpayer who: (1) Is the prevailing party in a court proceeding brought against the United States involving the determination of any tax, interest, or 4Sec. 7430, as most recently amended by Congress in the IRS Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3101, 112 Stat. 727, applies to that portion of the claimed costs incurred after Jan. 18, 1999. Sec. 7430, as amended by the Taxpayer Relief Act of 1997, Pub. L. 105-34, secs. 1285, 1453, 111 Stat. 1038, 1055, applies to that portion of the claimed costs incurred on or before Jan. 18, 1999.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011