- 18 -
here discuss whether respondent’s position was “substantially
justified”, whether petitioners unreasonably protracted the
proceedings, or whether petitioners’ claimed costs are
unreasonable or excessive. Also, we do not consider whether or
to what extent the analysis in Fla. Country Clubs, Inc. v.
Commissioner, 122 T.C. 73 (2004), affd. 404 F.3d 1291 (11th Cir.
2005), relating to deficiency cases, applies in interest
abatement cases.
For the above reasons, we hold petitioners are not entitled
to litigation costs.
To reflect the foregoing,
An appropriate order and
decision will be entered denying
petitioners’ motion for award of
litigation costs, as supplemented,
and determining overpayments in
accordance with the filed joint
Rule 155 computations.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: May 25, 2011