T.C. Memo. 2002-212
UNITED STATES TAX COURT
SANDRA L. ANDARY-STERN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5460-01. Filed August 21, 2002.
Sandra L. Andary-Stern, pro se.
Paul K. Voelker, for respondent.
MEMORANDUM OPINION
BEGHE, Judge: This matter is before us on petitioner’s
motion for litigation and administrative costs under section
7430(a)1. The issues for decision are whether: (1) Respondent’s
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue and
all Rule references are to the Tax Court Rules of Practice and
(continued...)
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