Ronald A. Horton - Page 6

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         petitioner failed to exhaust his administrative remedies,                    
         unreasonably protracted the proceedings, and claimed unreasonable            
              Neither party has requested a hearing, and we conclude that             
         a hearing is not necessary for the proper disposition of                     
         petitioner’s motion.  Rule 232(a)(2).  Therefore, we decide                  
         petitioner’s motion on the basis of the parties’ submissions and             
         the record developed to date.  For the reasons described below,              
         we deny petitioner’s claim for costs and attorney’s fees.                    
              Section 7430 provides for the award of litigation costs in              
         any court proceeding which is brought by or against the United               
         States in connection with the determination, collection, or                  
         refund of any tax, interest, or penalty pursuant to the Internal             
         Revenue Code.  An award of litigation costs may be made where the            
         taxpayer is the “prevailing party”, has exhausted the                        
         administrative remedies with the Internal Revenue Service, and               
         did not unreasonably protract the administrative or court                    
         proceeding.  See sec. 7430(b)(1), (3).                                       
              To be a prevailing party, the taxpayer must substantially               
         prevail with respect to either the amount in controversy or with             
         respect to the most significant issue or set of issues presented,            
         and, at the time the petition is filed, satisfy a net worth                  
         requirement.  Sec. 7430(c)(4)(A).  Respondent has conceded that              

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