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contained in petitioner’s affidavit, on or before January 31,
2005.
Although petitioner did not submit the requested documents
before January 7, 2005, respondent submitted a supplemental
response, which we filed on January 28, 2005. On February 7,
2005, we received and filed petitioner’s motion for leave to file
supplemental declaration supporting petitioner’s motion for
litigation and administrative costs out of time, which we
granted. On February 9, 2005, we filed petitioner’s supplemental
declaration, which contained billing records for fees and costs
petitioner’s attorneys had charged to common accounts for two
separate groups of Hoyt investor clients. The billing records
provided specific information about the nature of the work
performed for the benefit of both groups of Hoyt investor clients
and included charges to the common accounts that were computed
using an hourly rate of $195 for two of petitioner’s attorneys.
Discussion
Section 7430(a) authorizes the award of reasonable
administrative and litigation costs to the prevailing party in
administrative or court proceedings brought by or against the
United States in connection with the determination of income tax.
In addition to being the prevailing party, in order to receive an
award of reasonable litigation costs, a taxpayer must exhaust
administrative remedies and not unreasonably protract the
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