T.C. Memo. 2002-320
UNITED STATES TAX COURT
LINDA A. FIELDS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16206-99. Filed December 30, 2002.
R determined deficiencies in tax, additions to
tax, and penalties for fraud with respect to P’s 1991,
1992, and 1993 tax years. P filed a petition for
redetermination, and R subsequently conceded the entire
fraud penalty. P seeks recovery of litigation costs
pursuant to sec. 7430 in the amount of $47,640.98 or,
in the event a special factor is present, $92,822.98.
1. Held: R’s assertion of the fraud penalty was
substantially justified, within the meaning of sec.
7430(c)(4)(B)(i), with respect to one adjustment but
was not substantially justified with respect to the
balance of the adjustments.
2. Held, further, R’s disparate treatment of P
and her ex-husband with respect to the fraud penalty
does not constitute a special factor within the meaning
of sec. 7430(c)(1)(B)(iii).
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