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do not award petitioners herein litigation costs with respect to
claimed lost wages.
Postage & Delivery Costs
As indicated, respondent concedes that petitioners, under
section 7430, are entitled to recover a total of $35.06 in
postage costs. Set forth in the schedule below for each mailing
and delivery are the total amounts petitioners claim they are
entitled to recover as postage and delivery costs under section
7430 and the specific amounts respondent concedes:
Petitioners
Claim Respondent
Date Postage & Delivery Costs Concedes
06/21/03 Postage for original petition $ 4.65 --
08/26/03 Postage for amended petition 1117.70 $ 2.67
03/19/04 Postage for letter to IRS 4.42 2.67
04/19/04 Federal Express motion to Court 215.95 15.95
04/--/04 Federal Express letter to IRS 13.77 13.77
04/--/04 Postage for unspecified mailing 38.50 --
06/08/04 Postage for revised expense report to Court 9.60 --
09/28/04 Postage for reply brief to Court 44.42 –-
Total $179.01 $35.06
1 This $117.70 reflects postage cost and the purported cost
of office supplies. Petitioners do not separately identify the
costs of postage and office supplies relating to this Aug. 26,
2003, mailing.
2 This $15.95 was omitted from petitioners’ revised expense
report, but such amount was included in the original expense
report and was conceded by respondent. We include the cost of
this Apr. 19, 2004, delivery as part of petitioners’ motion for
litigation costs.
3 Petitioners claim that this $8.50 represents postage and
office supplies relating to an alleged April 2004 mailing, but no
evidence indicates that this mailing occurred.
4 This $4.42 relates to the certified mailing of
petitioners’ reply brief, which was submitted after petitioners’
revised expense report. We include the cost of this Sept. 28,
2004, mailing as part of petitioners’ motion for litigation costs.
With regard to the June 21, 2003, mailing to the Court, the
envelope in which petitioners mailed the original petition
verifies that petitioners incurred a cost of $4.65.
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