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was substantially justified. Therefore, petitioner is not a
“prevailing party” under section 7430. Petitioner is not
entitled to recover administrative and litigation costs.
Even if petitioner were the prevailing party, he could not
recover costs. Petitioner did not exhaust the administrative
remedies available to him within the Internal Revenue Service.
He did not respond to the notification sent to him prior to the
issuance of the notice of deficiency. See sec. 301.7430-1(b)(1),
Proced. & Admin. Regs. He participated in the appeals process
only after his petition was filed at this Court and the matter
was referred to an Appeals officer. Petitioner is not entitled
to administrative or litigation costs, and his motion will be
denied.5
Reviewed and adopted as the report of the Small Tax Case
Division.
An appropriate order and
decision will be entered.
5 Given these conclusions, the Court sees no need to address
whether petitioner unreasonably protracted the proceedings.
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Last modified: May 25, 2011