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John A. Townsend, for petitioners.
Susan M. Pinner, for respondent.
MEMORANDUM OPINION
HALPERN, Judge: This case is before the Court on
petitioners’ motion for an award of administrative and litigation
costs pursuant to section 7430 and Rules 230 through 233 (the
motion). Respondent objects. All section references are to the
Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure,
unless otherwise indicated.
Petitioners seek to recover costs in the amount of
$10,978.74 incurred in connection with respondent’s determination
of a deficiency in tax with respect to their taxable (calendar)
year 1996. Neither party requested an evidentiary hearing, and
we conclude that such a hearing is not necessary for the proper
disposition of the motion. See Rule 232(a)(2). The primary
issue for decision is whether respondent’s positions in the
administrative and judicial proceedings involved here were
substantially justified within the meaning of section
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