- 10 -
the penalty issue, respectively); see also section 301.7430-
5(c)(2), Proced. & Admin. Regs. (governing administrative awards
of costs).
2. Administrative and Litigating Positions
In the context of a claim for administrative costs in a
deficiency proceeding, the “position of the United States” with
respect to any issue is generally that set forth in the
Commissioner’s notice of deficiency. See sec. 7430(c)(7)(B)(ii);
see also, e.g., Maggie Mgmt. Co. v. Commissioner, 108 T.C. 430,
442 (1997). In the context of a claim for litigation costs, the
position of the United States with respect to any issue is that
set forth in the Commissioner’s answer in the judicial
proceeding. E.g., Maggie Mgmt. Co. v. Commissioner, supra at
442; see sec. 7430(c)(7)(A). Although we normally evaluate the
merits of those positions separately when a taxpayer seeks
recovery of both administrative and litigation costs, there is no
need to do so when, as is the case with each issue here, such
positions are identical and there is no indication that any
factual or legal developments occurred during the interim between
the issuance of the notice of deficiency and the filing of the
answer that would render the Commissioner’s position any more or
less justified. E.g., Tammaro v. Commissioner, T.C. Memo. 2000-
243. Accordingly, we do not distinguish between respondent’s
administrative positions and his litigating positions.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011