- 15 -
927, 930 (1985). A significant factor in determining whether the
Commissioner’s position is substantially justified as of a given
date is whether, on or before that date, the taxpayer has
presented all relevant information under the taxpayer’s control
and relevant legal arguments supporting the taxpayer’s position
to the appropriate Service personnel.7 Maggie Mgmt. Co. v.
Commissioner, supra at 443; sec. 301.7430-5(c)(1), Proced. &
Admin. Regs.
The only issue petitioner raises in her motion is whether
respondent’s position with respect to section 6015(c) was
substantially justified. In deciding whether to award
administrative and litigation costs, therefore, we focus our
analysis on the reasonableness of respondent’s position with
respect to section 6015(c).
7“[A]ppropriate Internal Revenue Service personnel” are
those employees who are reviewing the taxpayer’s information or
arguments, or employees who, in the normal course of procedure
and administration, would transfer the information or arguments
to the reviewing employees. Sec. 301.7430-5(c)(1), Proced. &
Admin. Regs.
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