- 11 - maintain adequate records with regard to their liability for tax). III. Conclusion Because respondent’s position in the subject judicial proceeding was substantially justified, petitioners are not entitled to recover any of their claimed costs under section 7430. To reflect the foregoing, An appropriate order and decision will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011