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capital gains, mortgage interest, and charitable contributions
items which were allocable to her because they were not erroneous
items “of” Mr. Rowe. We then held that petitioner was entitled
to equitable relief under section 6015(f) for the portions of the
capital gains, mortgage interest, and charitable contributions
items giving rise to deficiencies which were allocable to her.
Finally, on the basis of the parties’ concessions and section
6015(f), we concluded that petitioner was not liable for any of
the remaining disputed additions to tax or penalties.
Discussion
Section 7430(a)(2) provides that a party that has prevailed
in any court proceeding against the United States may be awarded
reasonable litigation costs incurred in connection with the court
proceeding. To obtain such an award, the prevailing party must
establish that: (1) She has exhausted the administrative
remedies available; (2) she has substantially prevailed in the
controversy; (3) the position of the United States in the
proceeding was not substantially justified; (4) she satisfies
certain net worth requirements; (5) she has not unreasonably
protracted the proceeding; and (6) the amount of the costs sought
is reasonable. Sec. 7430(b) and (c). Petitioner bears the
burden of proving that she satisfies each of these requirements.
Rule 232(e); Grant v. Commissioner, 103 F.3d 948, 952 (11th Cir.
1996), affg. per curiam T.C. Memo. 1995-374; Gantner v.
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