- 10 - 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 $13.50Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011