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Petitioner filed her petition in the case at hand on April
19, 2001, only 21 days after she filed her returns for
processing. Twenty-one days is not a reasonable time for
respondent to have completed the administrative proceeding
initiated by petitioner. Respondent was required to process
petitioner’s returns, abate the amounts previously assessed,
assess the amounts shown by petitioner, and credit petitioner’s
accounts for the amounts that were assessed pursuant to the
returns prepared by respondent. By failing to allow a reasonable
time for respondent to process her returns and adjust her
accounts before filing a petition, petitioner failed to let the
administrative proceeding run its course. Therefore, we hold
that petitioner failed to exhaust an administrative remedy that
was available.
III.
For completeness, we address the reasonableness of the
litigation costs claimed by petitioner. Section 7430(c)(1)
provides that the term “reasonable litigation costs” includes
reasonable court costs, and, based on prevailing market rates for
the kind or quality of services furnished, the reasonable
expenses for expert witnesses, and reasonable fees paid for the
services of attorneys.
Petitioner states that she borrowed the $8,800 from her
parents to “maintain a location and the ability to litigate.” It
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