Robert C. McKee and Valery W. McKee - Page 2

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          Code in effect at the time petitioners filed the petition, and              
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.  When the petition in this case was filed,                       
          petitioners’ mailing address was in Whitethorn, California.                 
               On October 20, 2003, the day this case was calendared for              
          trial, the parties filed a stipulation of settled issues.  On               
          October 31, 2003, petitioners filed their motion for reasonable             
          litigation costs.  After obtaining an extension of time in which            
          to respond, on February 2, 2004, respondent filed an objection to           
          petitioners’ motion.  On February 17, 2004, petitioners filed an            
          additional affidavit pursuant to Rule 232(d).                               
               Neither party requested a hearing, and we have concluded               
          that a hearing on this matter is not necessary.  See Rule                   
          232(a)(2).  In disposing of this motion, we rely on the parties’            
          filings and attached exhibits.                                              
                                     Background                                       
               During 2002, petitioners were selected for audit.  In a                
          letter to respondent dated August 9, 2002, on behalf of                     
          petitioners, Roland Potter, C.P.A., addressed certain proposed              
          adjustments to petitioners’ income tax.  Mr. Potter did not                 
          enclose any documents with the letter.                                      
               As an attachment to a letter dated January 9, 2003,                    
          respondent sent to petitioners Form 4549A, Income Tax Examination           
          Changes, for petitioners’ 1999, 2000, and 2001 taxable years.               






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