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get a job in the Nevada gaming industry. However the lien and
petitioner’s adverse credit report may have contributed to her
inability to secure employment, the originating cause of
petitioner’s problems was her failure to fulfill her obligations
to prepare and file returns for the years at issue and to pay her
tax liabilities.
II.
To be entitled to an award of litigation costs under section
7430, a taxpayer must, among other things: (1) Be the
“prevailing party”, (2) not have unreasonably protracted the
proceedings, and (3) have exhausted all administrative remedies
available in the Internal Revenue Service. Sec. 7430(a) and (b).
Respondent contends that petitioner does not satisfy the first
and third requirements. We agree with respondent.
To be a prevailing party, the taxpayer must substantially
prevail with respect to either the amount in controversy or the
most significant issue or issues presented, and satisfy the
applicable net worth requirement. Sec. 7430(c)(4)(A). However,
the taxpayer is not considered the prevailing party if the
Commissioner can establish that his position in the proceedings
6(...continued)
dwelling or place of business, or sent to the taxpayer’s last
known address. Sec. 6320(a). Because notice of the tax lien in
the case at hand was filed prior to the effective date of RRA
1998, petitioner is not entitled to its protections.
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