- 2 - MEMORANDUM OPINION HALPERN, Judge: This case is before the Court on petitioners’ motion for costs (the motion) pursuant to section 7430 and Rules 230 through 233.1 Petitioners seek to recover costs in the amount of $880 incurred in connection with respondent’s determination of a deficiency in tax with respect to their taxable (calendar) year 1998.2 Respondent objects. Neither party requested an evidentiary hearing, and we conclude that such a hearing is not necessary for the proper disposition of the motion. See Rule 232(a)(2). Accordingly, we shall proceed on the basis of the parties’ submissions. For the reasons discussed below, we shall deny the motion. Factual and Procedural Background Petitioners are husband and wife residing in Camas, Washington. Petitioners made a joint return of Federal income tax for 1998 by filing a Form 1040, U.S. Individual Income Tax Return (1998 return). Petitioners’ certified public accountant (C.P.A.), David Austen, prepared the 1998 return. On the 1998 return, petitioners claimed deductions (the section 151(c) 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. 2 Petitioners initially sought to recover costs in the amount of $1,000. After conferring with respondent pursuant to Rule 232(c), petitioners reduced the amount of costs for which they seek recovery to $880.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011