Jose A. Salazar - Page 5




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          6-month period set forth in section 301.7430-2(c)(6), Proced. &             
          Admin. Regs.,4 expired as of March 19, 2001--the date that the              
          petition was filed.                                                         
               In the meantime, on September 6, 2001, petitioner filed with           
          the Court a second petition for administrative costs, which                 
          petition initiated the instant case, again seeking a recovery in            
          respect of the taxable years 1984 and 1985.  Paragraph 4(b) of              
          the petition states: “On March 19, 1998, Respondent admitted to             
          the erroneous assessments and refunded excess taxes, and abated             
          penalties and interest thereon, showing that Petitioner                     
          substantially prevailed as to the amount in controversy and the             
          most significant issues.”                                                   
               In response to the petition, respondent filed a motion for             
          judgment on the pleadings.  Respondent asserts that, insofar as             
          petitioner contends that respondent’s letter dated March 19,                



               3(...continued)                                                        
          such a petition must be filed with the Court no later than 90               
          days after the date that the Internal Revenue Service mails its             
          notice of decision regarding a request for administrative costs.            
               4  Sec. 301.7430-2(c)(6), Proced. & Admin. Regs., provides             
          in pertinent part:                                                          
               If the Internal Revenue Service does not respond on the                
               merits to a request by the taxpayer for an award of                    
               reasonable administrative costs filed under paragraph                  
               (c)(1) of this section within 6 months after such                      
               request is filed, the Internal Revenue Service’s                       
               failure to respond may be considered by the taxpayer as                
               a decision of the Internal Revenue Service denying an                  
               award for reasonable administrative costs.                             





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