Tae M. and Young J. Kim - Page 3

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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                 
                         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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