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information on or about December 20, 2000, Mr. Peterson
determined that petitioner was entitled to the head of household
filing status, the two dependency exemptions, and the earned
income credit. Respondent informed petitioner’s counsel that no
concession for attorney’s fees and costs would be made.
On or about September 7, 2001, respondent sent petitioner’s
counsel a proposed Stipulation Decision conceding all of the tax
issues.
Between November 21, 2001, and January 2, 2002, respondent
attempted, via telephone calls and letters, to contact
petitioner’s counsel. The letters included additional copies of
the proposed Stipulation Decision.
Sometime in January 2002, petitioner’s counsel contacted
respondent. As a result, respondent prepared and mailed a
Stipulation of Agreed Issues to petitioner’s counsel.
On January 28, 2002, at the calendar call of the case,
petitioner filed a Motion for Attorney’s Fees and Costs and the
Stipulation of Agreed Issues.
Section 7430 permits the award of reasonable litigation
costs to a taxpayer in an administrative or court proceeding
brought against the United States in connection with the
determination of any tax, interest, or penalty under the Internal
Revenue Code. An award of litigation costs may be made where the
taxpayer (1) is the “prevailing party”, (2) exhausted available
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