John M. & Rebecca A. Dunaway - Page 10

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          the cost to mail the revised expense report likely was at least             
          as much as the cost to mail the original and amended petitions,             
          which each were three pages.  Petitioners have not substantiated            
          a higher amount for the cost of this mailing.  We conclude that             
          petitioners incurred a cost of $4.65 to mail the revised expense            
          report.                                                                     
               The envelope in which petitioners’ reply brief was mailed to           
          the Court verifies that petitioners incurred a cost of $4.42 with           
          regard thereto.                                                             
               We award petitioners a total of $52.51 for postage and                 
          delivery costs, which includes the $35.06 respondent already has            
          conceded, as summarized below:                                              

                Date       Awarded Postage and Delivery Costs   Amount                
                06/21/03 Postage for original petition to Court $ 4.65                
                08/26/03 Postage for amended petition to Court  4.65                  
                03/19/04 Postage for letter to IRS              4.42                  
                04/--/04 Federal Express letter to IRS          13.77                 
                04/19/04 Federal Express motion to Court        15.95                 
                06/08/04 Postage for revised expense report to Court4.65                  
                09/28/04 Postage for reply brief to Court       4.42                  
                        Total                                   $52.51                

          Mileage & Parking                                                           
               The amounts petitioners claim they are entitled to recover             
          under section 7430 relating to mileage and parking costs are as             
          follows:                                                                    


                            Date   Type of Cost Amount                                
                            05/04/04 Mileage       $10.50                             
                            05/04/04 Parking       3.00                               
                                     Total         $13.50                             







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