Michael O'Keefe Sowell - Page 12

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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               
               Reviewed and adopted as the report of the Small Tax Case               

                                                  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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