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of a letter from Mr. Austen to the Ogden examiner dated January
29, 2001, purporting to transmit “the documents you requested
in your examination”. Petitioners make no reference to the
January 29, 2001, letter, and respondent claims that he has
been unable to locate in his files any correspondence prior to
July 18, 2001, containing the requested documentation. We infer
from the foregoing that respondent did not, in fact, receive the
requested documentation prior to July 18, 2001.
Petitioners and Mr. Eddings reached a basis of settlement in
October 2001. Pursuant to that settlement, respondent’s counsel
conceded the entire case.
Petitioners filed the motion on March 8, 2002. The costs
petitioners seek to recover consist entirely of fees incurred for
services performed by Mr. Austen.
Discussion
I. Section 7430
A. General Scope
Section 7430 provides that a taxpayer may recover reasonable
costs, including attorney’s fees, incurred in connection with any
tax proceeding (administrative or judicial) against the United
States if the taxpayer is the prevailing party in such
proceeding. Section 7430(c)(4)(B) provides that a taxpayer shall
not be treated as the prevailing party in any proceeding if the
United States establishes that its position in the proceeding was
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