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costs,14 and parking fees relating to this litigation as outlined
below:
Awarded Litigation Costs Amount
Court filing fee $ 60.00
Postage and delivery 52.51
Mileage 11.25
Parking 3.00
Total $126.76
Other arguments made by petitioners, such as a claim for
punitive damages, are without merit and are rejected.
For the reasons stated, we shall award petitioners
litigation costs in the amount of $126.76.15
An appropriate order and
decision will be entered.
14 As indicated, petitioners calculated their mileage costs
at $0.35 per mile when the Government’s actual allowable mileage
reimbursement rate effective on May 4, 2004, was $0.375. 68 Fed.
Reg. 69618 (Dec. 15, 2003). Therefore, at the applicable rate,
which we use, 30 miles traveled results in $11.25 in mileage
costs.
15 The amounts at issue and the amounts awarded herein are
small. Issuance of this Opinion, however, is appropriate due to
the repetitive nature of the costs involved and due to the need
to clarify for pro se taxpayers (as well as for represented
taxpayers) the available recovery under sec. 7430 of out-of-
pocket costs such as postage, mileage, and parking fees.
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