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Did Petitioner Unreasonably Protract the Court Proceeding?
Section 7430(b)(3) provides that no litigation costs may be
awarded with respect to any portion of a court proceeding during
which the prevailing party has protracted the proceeding. If
respondent is successful in this argument, petitioner could be
precluded from recovery of the $100 we have found was incurred
for copying and postage and the $60 that respondent conceded
that petitioner incurred for filing his petition in this
proceeding.
The essence of respondent’s argument on this point is that
petitioner’s position and, hence, his meetings with respondent
were based on frivolous arguments/positions. With respect to
the section 6702(a) frivolous income tax return penalties for
the 1994, 1995, and 1996 tax years, we have held that we lack
jurisdiction to consider those liabilities. With respect to the
1992 income tax liability respondent conceded the income tax
deficiency and has admitted that his position was not
substantially justified. Petitioner’s need to file a petition
and his costs for postage and copying would have been incurred
to pursue the 1992 income tax liability irrespective of whether
the section 6702(a) penalties were involved. To the extent that
respondent conceded the 1992 income tax liability, petitioner’s
claim did not protract the proceeding.
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Last modified: May 25, 2011