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recovery of attorney’s fees for consultation outside of
representation in the proceeding. Accordingly, we agree with
respondent and deny petitioner’s $200 claim for legal fees
because of his failure to provide sufficient detail from which
to determine whether the claim for legal fees is reasonable.
We next consider petitioner’s claim of $245 for materials
used in litigation and $50 for travel, postage, and copying
costs. Again, respondent argues that petitioner should not be
allowed to recover any costs unless they are substantiated. In
addition, respondent argues that petitioner is, in any event,
not entitled to recover his costs for travel. With respect to
travel expenses, this Court has held that such expenses are not
recoverable under section 7430. Mason v. Commissioner, T.C.
Memo. 1998-400; Buck v. Commissioner, T.C. Memo. 1993-16.
Accordingly, petitioner is not entitled to recover his mileage
expenses in pursuing this matter.
Section 7430 does not require any particular level of
substantiation in order for a prevailing party to be entitled to
recover costs. Although petitioner has not provided the Court
with supporting evidence of any expenditure, the Court’s file
does reflect that petitioner incurred expenses for postage and
copying expenses. On the basis of information contained in the
record, we conclude that petitioner incurred $100 for copying
and postage.
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Last modified: May 25, 2011