Richard Scott Gehrs - Page 3

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          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.                                                  




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