Tae M. and Young J. Kim - Page 5

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               On December 27, 2000, respondent sent a letter (respondent’s           
          December 27, 2000 letter) to petitioners in response to petition-           
          ers’ December 12, 2000 letter.  In respondent’s December 27, 2000           
          letter, respondent stated:                                                  
                    We received your letter of December 12, 2000.  You                
               assert that IRS Publication 5 and 556 (and others) were                
               not considered when denying your claim for recovering                  
               administrative and litigation costs.  IRS publications                 
               are for information purposes; they are not law. * * *                  
               The Internal Revenue Code and Treasury Regulation                      
               sections described in our letter to you, dated November                
               20, 2000, are the controlling law in this area.                        
                    Additionally, we reviewed the publications men-                   
               tioned.  We found nothing in those publications that                   
               was inconsistent with the law that controls the award                  
               of administrative and litigation costs in your case.                   
               On January 18, 2001, petitioners filed a petition for                  
          administrative costs under section 7430(f)(2) in which they seek            
          to recover $7,232.60.2                                                      
               The Court may grant summary judgment where there is no                 
          genuine issue of material fact and a decision may be rendered as            

               2Although petitioners filed a petition for administrative              
          costs under sec. 7430(f)(2) seeking administrative costs totaling           
          $7,232.60, in petitioners’ June 12, 2000 letter petitioners                 
          described their request to the IRS for $7,232.60 as “a request              
          for the recovery of administrative/litigation costs incurred                
          after Appeals through the Tax Court hearing”.  It appears that              
          petitioners may have included not only administrative costs but             
          also litigation costs in their claim for $7,232.60 in their                 
          petition for administrative costs under sec. 7430(f)(2).  Assum-            
          ing arguendo that petitioners did include litigation costs as               
          well as administrative costs in their petition for administrative           
          costs under sec. 7430(f)(2), that fact would be immaterial to our           
          resolution of respondent’s motion for summary judgment.                     

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