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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 filed a Federal income tax return for the 1999
taxable year (1999 tax return). He claimed head-of-household
filing status, the earned income credit, and two dependency
exemption deductions.
In April 2000, respondent began an examination of
petitioner’s 1999 tax return by requesting documentation from
petitioner to verify the claimed filing status, dependency
exemption deductions, and earned income credit. Respondent then
1 Respondent concedes that 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.
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Last modified: May 25, 2011