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1998. During her employment with Arch, Jennifer held
the position of Sales Executive in our Nashville, TN
market.
Jennifer’s responsibilities were to service
existing business and to solicit new business in a
defined territory within the Nashville area. The
position was a business to business sales position,
compensated with a base salary plus monthly
commissions. Jennifer was engaged in travel within her
assigned territory.
Jennifer sold Arch products and services, and
received the commission portion of her pay based upon
the revenue she derived for the company.
The fourth letter provided respondent with a basis for
concession, and the parties entered into a settlement stipulation
on October 24, 2001. This Court’s decision, pursuant to the
agreement of the parties, that there is no deficiency in income
tax due from petitioner was entered on October 26, 2001.
On January 18, 2002, petitioner filed a Motion for
Administrative Costs, and the decision was vacated and set aside.
On March 19, 2002, respondent filed an Objection to Motion for
Administrative Costs. On April 29, 2002, petitioner filed her
Response to Respondent’s Objection to Motion for Administrative
Costs.
Discussion
The prevailing party in an administrative proceeding may
recover reasonable administrative costs. Sec. 7430(a); Rule 231.
A judgment for administrative costs incurred in connection with
an administrative proceeding may be awarded if: (1) The taxpayer
is the “prevailing party”; (2) the taxpayer did not unreasonably
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