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On November 14, 2001, this Court issued T.C. Summary
Opinion 2001-175, in which we held that we did not have
jurisdiction in a lien and levy action over section 6702(a)
frivolous income tax return penalties for the 1994, 1995, and
1996 tax years. We also held that, because of respondent’s
concession, respondent may not collect petitioner’s unpaid and
outstanding income tax liability for 1992 with respect to the
notice of intent to levy respondent issued as to that year.
On January 25, 2002, petitioner’s motion for costs was
filed in which he sought an award of $3,555 for administrative
and litigation costs under section 7430.2 Petitioner’s $3,555
claim may be broken down into two major categories comprising
$3,000 for petitioner’s time of 120 hours at $25 per hour and
$555 for claimed expenditures for costs, travel, and legal fees.
The $555 may be further particularized as follows:
“Professional Legal assistance from lawyer (2 hours @ $100 per
hour)--[$]200 * * * Materials needed for case preparation--
[$]245 * * * Court Cost--[$]60 * * * Travel, copy, and postage
cost--[$]50”. Respondent objects to the reasonableness and
amount of petitioner’s claim. Respondent also contends that
there should be no recovery of costs and fees, because
petitioner has protracted the proceeding.
2 Petitioner’s motion for costs was filed after respondent
posed no objection to petitioner’s motion to vacate the Court’s
order and decision entered Nov. 20, 2001.
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