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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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Last modified: May 25, 2011