- 2 -
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
This case is before the Court on petitioner’s motion for
award of litigation costs pursuant to section 7430. After
concessions,1 the issue for decision is whether petitioner is a
“prevailing party” that may be awarded a judgment for reasonable
litigation costs incurred in connection with this court
proceeding. As explained in further detail below, we hold that
respondent’s position was substantially justified, and,
therefore, we shall deny petitioner’s motion for award of
litigation costs.
Background
Petitioner did not file a Federal income tax return for the
1997 taxable year.
Respondent received third-party payor information indicating
that petitioner received $18,075 of income during the 1997
taxable year in the following amounts: (1) $17,685 from sales of
stocks and bonds; (2) $377 of dividends; and (3) $13 of interest.
1 Respondent concedes: (1) Petitioner has substantially
prevailed with respect to the amount in controversy or has
substantially prevailed with respect to the most significant
issue or set of issues presented; (2) petitioner meets the net
worth requirements of 28 U.S.C. sec. 2412(d)(2)(B) (2000); (3)
petitioner has exhausted the administrative remedies available
within the Internal Revenue Service; and (4) the costs claimed by
petitioner are reasonable.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011