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Petitioners requested that respondent administratively abate
the addition to tax under section 6651(a)(2) for failure to pay
tax for 1993, 1995, and 1996. Respondent denied their request on
January 13, 2000. The parties later settled the case, with
respondent conceding the issue for 1993 and petitioners conceding
1995 and 1996. Petitioners seek $8,162.50 in administrative
costs.
After concessions, the issue for decision is whether
respondent's position in the administrative proceeding was
substantially justified. We hold that it was.
References to petitioner are to Dennis Flynn.
FINDINGS OF FACT
Some of the facts were stipulated and are so found.
A. Petitioners
Petitioners were married and resided in Stockton,
California, when they filed the petition. At all relevant times,
petitioner was a tenured professor at the University of the
Pacific in Stockton, California, and petitioner Nancy Flynn was
employed as an administrator by the Tracy, California, public
school system.
1. Petitioners’ Bankruptcy in 1991-92
Petitioner was a general partner in a ministorage
partnership beginning in 1986. The ministorage business and
petitioners filed petitions in bankruptcy and received orders
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