Linda A. Fields - Page 1

                                 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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