- 2 -
Held: The settlement agreements constituted
binding agreements between P and R; settled all taxable
years after 1982 with respect to the partnership; and
converted the partnership items into nonpartnership
items, giving R 1 year in which to assess any income
tax liabilities for taxable years included under the
settlement agreements’ terms. Held, further, R
delayed in performing the ministerial act of assessing
P’s 1983 tax liability. Held further, R’s position in
the answer was not substantially justified.
Held: P is entitled to an award of reasonable
litigation costs.
Thomas Corson, pro se.
Matthew J. Bailie, for respondent.
OPINION
MARVEL, Judge: This case is before the Court on
petitioner’s motion for reasonable litigation costs filed
pursuant to section 7430 and Rule 231. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect at the time petitioner filed the petition, and all
Rule references are to the Tax Court Rules of Practice and
Procedure. Petitioner resided in Saratoga, California, when his
petition in this case was filed.
On December 12, 2003, we filed the parties’ stipulation of
settled issues,1 and petitioner’s motion for reasonable
litigation costs. On February 11, 2004, we filed respondent’s
1On Oct. 28, 2003, we entered the parties’ stipulated
decision. Then, on Dec. 1, 2003, we filed petitioner’s motion to
vacate the decision. On Dec. 12, 2003, we granted petitioner’s
motion to vacate and filed the decision document as a stipulation
of settled issues.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011