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I am also enclosing a copy of our letter to Ms.
Sinclair, written in May of 2004, informing her of the on-
going petition for 2002.
Is there any way you can help us avoid having to go
through this entire process again for another two years?
Whatever you could do would certainly be greatly
appreciated.
On September 10, 2004, petitioner sent Ms. Sinclair another
letter, informing her of the imminent settlement regarding the
2002 taxable year and attaching a copy of the letter sent on May
3, 2004. Petitioner filed a petition with respect to the 2003
taxable year on September 14, 2004. At the time the petition was
filed, petitioner resided in Billings, Montana.
On November 29, 2004, petitioner filed a motion for summary
judgment pursuant to Rule 121. On December 9, 2004, petitioner
faxed copies of his daughter’s birth certificate, Social Security
card, and school record to respondent. On January 13, 2005, the
parties filed a stipulation of settled issues, which resolved all
issues in petitioner’s favor.
On January 24, 2005, petitioner filed a motion for award of
costs and attorney’s fees. Petitioner seeks an award of
$3,921.88. Respondent contends that petitioner is not the
prevailing party within the meaning of section 7430(c)(4) because
respondent’s position was substantially justified until December
9, 2004, when petitioner provided relevant information regarding
the 2003 taxable year. Furthermore, respondent argues that
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