Tae M. and Young J. Kim - Page 4

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               states that where the underlying substantive issues                    
               were before any court of the United States, including                  
               the Tax Court, the taxpayer’s only possibility of                      
               obtaining an award of reasonable administrative costs                  
               is from the court.                                                     
                    Tax Court Rule 231 sets forth the requirements for                
               making a claim for litigation and administrative costs.                
               Under this rule, when a case is unagreed concerning the                
               parties claim for such costs, a claim shall be made by                 
               motion filed within 30 days after the service of a                     
               written opinion determining the issues in the case.                    
               The Tax Court issued its opinion in your case, Docket                  
               No. 15447-97, on August 4, 1999.  That opinion was                     
               served upon respondent that same day.  We are unaware                  
               if you have filed any motion requesting an award of                    
               reasonable administrative or litigation cost in this                   
               case.  If you have not made such a motion within 30                    
               days of the service of the Tax Court’s opinion in your                 
               case, your claim is untimely and can not be allowed.                   
               Your letters of June 12, 2000, and July 31, 2000, do                   
               not constitute an appropriate request for recovery of                  
               reasonable administrative and litigation costs as                      
               required by I.R.C. [�] 7430 and Tax Court Rule 231.                    
                  *       *       *       *       *       *       *                   
                    This letter constitutes the respondent’s response to              
               your letters. * * *                                                    
               On December 12, 2000, petitioners sent a letter (petition-             
          ers’ December 12, 2000 letter) to respondent in response to                 
          respondent’s November 20, 2000 letter.  In petitioners’ December            
          12, 2000 letter, petitioners stated in part:                                
               We received the IRS denial notice dated November 20,                   
               2000.  We find that paragraphs of IRS Publication 556,                 
               Publication 5, and others, in relation to recovering                   
               litigation or administrative costs, were not considered                
               in IRS notice of denial.                                               
               Our understandings from the review of these IRS Publi-                 
               cations are not consistent with the basis of the IRS                   
               notice of denial.                                                      

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