- 2 -
3. Held, further, P is entitled to recover costs
in the amount of $28,800.
Lawrence W. Sherlock, for petitioner.
Susan M. Pinner, for respondent.
MEMORANDUM OPINION
HALPERN, Judge: This case is before the Court on
petitioner’s motion for an award of litigation costs pursuant to
section 7430 and Rules 230 through 233 (the motion). Respondent
objects. Unless otherwise indicated, all section references are
to the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Petitioner seeks to recover costs in the amount of
$47,640.98 (or, in the event we determine that a special factor
is present, $92,822.98) incurred in connection with respondent’s
determination of deficiencies, additions to tax, and penalties
with respect to her Federal income tax liabilities for her 1991,
1992, and 1993 taxable (calendar) years. Neither party requested
an evidentiary hearing, and we conclude that such a hearing is
not necessary for the proper disposition of the motion. See Rule
232(a)(2). The issues for decision are (1) whether respondent’s
assertion of the fraud penalty under section 6663 was
substantially justified within the meaning of section
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