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the taxable years 1984 and 1985.
This case is presently before the Court on respondent’s
motion for judgment on the pleadings, filed pursuant to Rule 120.
Because we have considered matters outside of the pleadings, we
shall treat respondent’s motion as one for summary judgment
pursuant to Rule 121. See Rule 120(b).
As discussed in detail below, we hold that there is no
dispute as to any material fact, and we shall enter decision for
respondent. However, under the circumstances presented, we shall
enter decision on the narrow ground that petitioner filed his
claim for administrative costs with respondent before respondent
mailed to petitioner a final decision regarding petitioner’s tax
liabilities for 1984 and 1985. See sec. 7430(b)(4).
Background
In 1985, respondent issued a notice of deficiency to
petitioner determining deficiencies in, and additions to, his
income taxes for 1982 and 1983. Thereafter, in March 1988,
respondent issued a notice of deficiency to petitioner
determining deficiencies in, and additions to, his Federal income
taxes for 1984 and 1985.
Petitioner filed with the Court a petition for
redetermination in respect of the notice of deficiency for 1982
and 1983, which petition was assigned docket No. 43255-85. See
sec. 6213(a). In contrast, petitioner did not file with the
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