T.C. Memo. 2003-313
UNITED STATES TAX COURT
HUNG N. NGUYEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13563-01. Filed November 12, 2003.
Bruce E. Gardner, for petitioner.
Roger W. Bracken, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court
on petitioner’s motion for an award of administrative and
litigation costs, filed pursuant to section 7430 and Rules 230
through 233.1 Petitioner seeks an award of $13,511 in respect of
1 All section references are to the Internal Revenue Code,
as amended; however, references to section 7430 are to such
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