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Petitioners are awarded an additional $11.25 for mileage and
$3 for parking to attend the May 4, 2004, hearing.
Conclusion
In summary, based on respondent’s concessions and our
conclusions, petitioners are awarded litigation costs for the
Court filing fee, various postage and delivery charges, mileage
13(...continued)
however, those regulations relating specifically to
administrative costs also expressly provide that additional out-
of-pocket costs, when billed separately by a litigant’s attorney,
may be recoverable as administrative costs, as follows:
necessary costs incurred for travel; expedited mail
delivery; messenger service; expenses while on travel;
long distance telephone calls; and necessary copying
fees imposed by the Internal Revenue Service, any
court, bank or other third party * * * may be
reasonable administrative costs. [Sec. 301.7430-
4(c)(2), Proced. & Admin. Regs.]
Another noteworthy point is that the regulations promulgated
under sec. 7430(c)(2) (relating to administrative costs) contain
a subparagraph which make reference to litigation costs as
follows:
Litigation costs include--
(i) Costs incurred in connection with the
preparation and filing of a petition with the United
States Tax Court or in connection with the commencement
of any other court proceeding; and
(ii) Costs incurred after the filing of a petition
with the United States Tax Court or after the
commencement of any other court proceeding. [Sec.
301.7430-4(c)(3), Proced. & Admin. Regs.]
As will be noted, the above language in subdiv. (ii) of the
regulation provides no list or enumeration comparable to the list
set forth in the statutory language of sec. 7430(c)(1)(A) through
(B)(iii), and it broadly and simply refers, without any
limitation, to “litigation costs” as those “costs” incurred
relating to the handling of a case.
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