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all Rule references are to the Tax Court Rules of Practice and
Procedure.
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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