Allen R. Krawczyk - Page 5

                                        - 4 -                                         
          two letters, one dated February 12, 2002, and another dated April           
          5, 2002.  Petitioner did not respond to any of these letters.               
          Beginning in November 2001, petitioner suffered from anxiety and            
          depression.                                                                 
               By notice dated August 23, 2002, this case was set for trial           
          at a Pittsburgh, Pennsylvania, trial session scheduled to                   
          commence November 18, 2002.2  Petitioner brought with him                   
          information regarding his 1999 tax return.  On November 18, 2002,           
          the parties filed a stipulation and stipulation of settled                  
          issues, which resolved all issues in petitioner’s favor.3                   
               On November 18, 2002, petitioner filed a motion for award of           
          litigation costs.  Petitioner seeks an award of $448,010.78.                
          Respondent contends that petitioner is not the prevailing party             
          within the meaning of section 7430(c)(4) because, while the                 
          stipulation and stipulation of settled issues resolved all issues           
          in petitioner’s favor, respondent’s position was substantially              
          justified.  In addition, respondent contends that petitioner did            
          not exhaust administrative remedies and that petitioner                     
          unreasonably protracted the proceedings.                                    

               2  Because of petitioner’s failure to appear at the calendar           
          call, respondent filed a motion to dismiss for lack of                      
          prosecution.  Upon petitioner’s subsequent appearance, we denied            
          respondent’s motion to dismiss.                                             
               3  While the documents were initially titled stipulation and           
          decision, the Court changed the designation when it became                  
          apparent that petitioner intended to make a claim for litigation            
          costs.                                                                      





Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011