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We likewise reject the suggestion made in petitioner’s
objection to respondent’s motion that the notice of final
determination issued to petitioner on September 13, 2000,
constitutes a final decision within the meaning of section
7430(b)(4). In short, respondent’s final determination pursuant
to section 6404 is responsive only to petitioner’s claim for
abatement of interest for 1982 and 1983. The notice of final
determination simply does not pertain to petitioner’s request for
an award of reasonable litigation costs for 1984 and 1985.
The parties agree that respondent has not issued any other
document to petitioner that might constitute a final decision
within the meaning of section 7430(b)(4). Consistent with the
preceding discussion, we shall grant respondent’s motion for
summary judgment in that we shall enter a decision that
petitioner is not entitled to an award of reasonable
administrative costs for 1984 and 1985 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
1985.6 See sec. 7430(b)(4).
6 By granting respondent’s motion on such narrow ground we
leave open the possibility that respondent may yet issue a final
decision for 1984 and 1985 that would then permit petitioner to
file an application for administrative costs.
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