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in Grigoraci I, whether or not those costs ultimately might have
helped petitioners prevail in this proceeding.10
Accordingly, we cannot award petitioners the $3,800 of
claimed administrative personnel expenses that they acknowledge
relate to the proceedings in Grigoraci I or filing fees beyond
the $60 fee for filing the petition in this case. In addition,
petitioners have not shown what part, if any, of the estimated
miscellaneous expenses relate to the instant proceeding. If this
were the only problem with petitioners’ claim for miscellaneous
expenses, we might attempt to make a reasonable allocation of
these expenses to the instant proceeding. Cf. Malamed v.
Commissioner, T.C. Memo. 1993-1. Such an allocation would serve
no purpose, however, for as discussed more fully below,
petitioners have not established that they “incurred” these
miscellaneous expenses (or any of the administrative personnel
expenses) within the meaning of section 7430.
10 Moreover, petitioners do not explain why they failed to
file a timely motion for reasonable litigation and administrative
costs as part of the proceedings in Grigoraci I. Under Rule
231(a)(2), a taxpayer claiming litigation and administrative
costs must file a motion with the Tax Court within 30 days after
the service of a written opinion determining the issues in the
case. If we were to award petitioners costs incurred in
connection with the proceedings in Grigoraci I, we would
effectively permit petitioners to avoid the 30-day requirement of
Rule 231(a)(2).
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Last modified: May 25, 2011