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(motion)1 pursuant to section 7430 and Rule 231.2 Petitioner
resided in Kenmore, Washington, when her petition in this case
was filed.
On April 2, 2004, we received and filed petitioner’s motion.
On that date, we also received the parties’ signed decision
document, which we filed as the parties’ stipulation of settled
issues. By order dated June 7, 2004, we ordered respondent to
file a response to petitioner’s motion. In accordance with the
June 7 order and respondent’s June 18, 2004, motion to extend
time to file a response, which we granted on June 21, 2004,
respondent’s response to petitioner’s motion was submitted and
filed on August 4, 2004.
On September 3, 2004, we received and filed petitioner’s
motion for leave to file a reply to respondent’s response, which
we granted. Petitioner’s reply was filed on September 15, 2004.
On December 6, 2004, we ordered petitioner to submit, on or
before January 7, 2005, an additional declaration and supporting
documentation to support the reasonableness of the costs claimed.
On January 28, 2005, we received and filed respondent’s
1Petitioner also filed an amended motion on Apr. 2, 2004.
References to petitioner’s motion are to petitioner’s amended
motion.
2Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect on the date petitioner’s
petition was filed, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
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