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the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
This matter is before the Court on petitioner’s motion for
award of costs and attorney’s fees pursuant to section 7430. The
issue for consideration is whether petitioner is entitled to
reasonable costs for expenses incurred in proceedings with the
Internal Revenue Service regarding his 2003 Federal income tax
liability.
Background
Petitioner claimed head-of-household filing status, the
earned income credit, and a dependency exemption deduction on his
2002 and 2003 Federal income tax returns.
Respondent determined that petitioner’s daughter did not
qualify as a dependent and that petitioner was not entitled to
the claimed filing status, credit, and deduction for the 2002 and
2003 taxable years.
Respondent issued a notice of deficiency with respect to
petitioner’s 2002 taxable year on August 22, 2003. Petitioner
filed a petition in connection with the 2002 taxable year on
November 25, 2003. Petitioner’s case was assigned to Appeals
Officer Pat Fu (Ms. Fu). Petitioner provided respondent with
various documentation, including a modified divorce decree and
parenting plan signed by petitioner’s former wife. These
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