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assess petitioner’s 1983 tax liability during the section 6229(f)
assessment period; and respondent’s delay in making his demand
for payment was caused by respondent’s error or delay in
performing a ministerial or managerial act. In making the
section 6229(f) assessment period argument in his petition,
petitioner relied on Crnkovich v. United States, 41 Fed. Cl. 168
(1998), affd. per curiam 202 F.3d 1325 (Fed. Cir. 2000).
On March 7, 2003, respondent filed an answer to the
petition. In the answer, respondent maintained that his
determination not to abate interest pursuant to section 6404 was
not an abuse of discretion and that the interest for the taxable
year 1983 was timely assessed. Subsequently, the parties reached
a settlement, under which petitioner was entitled to a full
abatement of interest for the taxable year 1983.
From the preparation of the petition through the settlement
of the case, Stephen Benda served as petitioner’s attorney. On
January 11, 2003, petitioner had his first meeting with Mr.
Benda. Petitioner and Mr. Benda had a fee arrangement of $250
per hour. Petitioner now seeks litigation costs in the amount of
$2,676.32.4
4In his motion for reasonable litigation costs filed on Dec.
12, 2003 (the motion), petitioner asked that we award litigation
costs in the amount of $2,536.32. When petitioner filed his
reply on Mar. 25, 2004, petitioner requested an additional $140
of litigation costs, part of which he had incurred since filing
the motion. After examining petitioner’s attorney’s additional
(continued...)
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