Frederick M. and Cheryl A. Prouty - Page 2

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          all Rule references are to the Tax Court Rules of Practice and              
               Respondent filed a response to petitioners' motion.                    
          Respondent agrees that petitioners:  (a) Have substantially                 
          prevailed with respect to the most significant issue presented;             
          and (b) have exhausted their administrative remedies.                       
               Respondent does not agree, however, that petitioners:  (1)             
          Have shown that they meet the net worth requirements as provided            
          by law; (2) have not unreasonably protracted the administrative             
          proceedings; (3) have claimed a reasonable amount of costs; or              
          (4) that respondent's positions in the administrative proceedings           
          were not substantially justified.                                           
               We conclude that a hearing is not necessary to decide this             
          motion.  See Rule 232(a)(2).  Accordingly, we rule on                       
          petitioners' motion for administrative costs on the basis of the            
          parties' submissions and the record in this case.                           
                                  FINDINGS OF FACT                                    
               Petitioners resided in Old Hickory, Tennessee, at the time             
          they filed their petition.                                                  
               Petitioners timely filed their Form 1040, U.S. Individual              
          Income Tax Return, for 1998.  One of the attachments to the                 
          return was a Form W-2, Wage and Tax Statement, in the name of               
          Fred M. Prouty, Jr., reporting wages of $23,925.30.  The total              
          wages reported on line 7 of the tax return were $23,925.  There             

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