Helen E. Foy - Page 15

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          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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