Ronald A. Horton - Page 5

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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                        
              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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