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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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