T.C. Memo. 2002-157
UNITED STATES TAX COURT
JOSE A. SALAZAR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11128-01. Filed June 20, 2002.
Alfonso Soto, for petitioner.
Roberta L. Shumway and Kerry H. Bryan, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: Petitioner filed with the Court
a petition for administrative costs pursuant to section
7430(f)(2) and Rules 270 through 274.1 In the petition,
petitioner seeks to recover administrative costs in respect of
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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