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On June 12, 2000, petitioners sent a letter (petitioners’
June 12, 2000 letter) to the Internal Revenue Service (IRS) in
which they requested “the recovery of administrative/litigation
costs incurred after Appeals through the Tax Court hearing in the
determination of the amount of taxes” for 1993 and 1994, as
follows:
Claimed Nature of Claimed
Administrative/Litigation Costs Amount of Costs
Studies, consulting, research, parking, $2,548.00
transportation, and others
Document production and copying 562.50
Delivery and mailing 74.00
Legal consultation and assistance 3,450.00
Telephone 138.10
Document filing 60.00
Attorney representation 400.00
Total Amount of Claimed Costs $7,232.60
On August 31, 2000, Kim v. Commissioner, 215 F.3d 1319 (4th
Cir. 2000), became final.
On November 20, 2000, respondent sent a letter (respondent’s
November 20, 2000 letter) to petitioners in response to petition-
ers’ June 12, 2000 letter and to a letter from petitioners dated
July 31, 2000, that is not part of the instant record. In
respondent’s November 20, 2000 letter, respondent stated in part:
Under I.R.C. � 7430, the prevailing party in a
court proceeding may be awarded a judgment or settle-
ment for reasonable administrative and litigation
costs. Under I.R.C. [�] 7430(c)(4)(C), when a case is
finally determined by a court, that court must make the
determination of who is the prevailing party for pur-
poses of determining the award of administrative and
litigation costs. Treas. Reg. � 301.7430-2(b)(2)
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Last modified: May 25, 2011