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opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on petitioner’s motion for an award of administrative
and litigation costs, filed pursuant to section 7430 and Rules
230 through 233. Petitioner seeks an award of $86,500 in
administrative and litigation costs and $9 million in punitive
damages.
After concessions by respondent,2 the issues for decision
are as follows:
(1) Whether petitioner may claim in this case administrative
and litigation costs associated with separate criminal
proceedings;
(2) whether respondent’s position in this matter was
substantially justified;
(3) whether petitioner unreasonably protracted the
proceedings;
(4) whether the administrative and litigation costs claimed
by petitioner are reasonable;
1(...continued)
filed (Mar. 21, 2000). All Rule references are to the Tax Court
Rules of Practice and Procedure.
2 Respondent concedes: (1) Petitioner substantially
prevailed, see sec. 7430(c)(4); (2) petitioner exhausted
administrative remedies, see sec. 301.7430-1(e)(2), Proced. &
Admin. Regs.; and (3) petitioner satisfied the applicable net
worth requirement, see sec. 7430(c)(4)(A)(ii).
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