Sandra L. Andary-Stern - Page 23

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          “administrative remedies” issues, we might well have allowed a              
          recovery of some portion of the $186, bearing heavily upon                  
          petitioner for her failure to itemize and substantiate her costs.           
          See O’Bryon v. Commissioner, T.C. Memo. 2000-379 (applying the              
          doctrine of Cohan v. Commissioner, 39 F.2d 540, 544 (2d Cir.                
          1930) to an award of costs under section 7430); see also Malamed            
          v. Commissioner, T.C. Memo. 1993-1.  In any event, petitioner has           
          not prevailed, and she is not entitled to recover any costs under           
          section 7430.                                                               
               In light of the foregoing,                                             


                                             An Appropriate Order and                 
                                        Order of Dismissal for Lack of                
                                        Jurisdiction will be entered.                 







                                                                                     

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