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Office of Appeals. Consequently, Ps are not entitled
to recover administrative costs because they are not
prevailing parties under sec. 7430(c)(4), I.R.C.
Nicole M. Chicoine, Darrell D. Hallett, and Cori E.
Flanders-Palmer, for petitioners.
Gregory M. Hahn, for respondent.
OPINION
NIMS, Judge: This matter is before the Court on petitions
for administrative costs filed pursuant to Rule 271 and section
7430(f)(2). Both sides have filed motions for summary judgment
under Rule 121. The issue for consideration is whether
petitioners are entitled to reasonable costs for expenses
incurred in administrative proceedings with the Internal Revenue
Service (IRS) regarding their 1993 gift tax liabilities. Unless
otherwise indicated, all Rule references are to the Tax Court
Rules of Practice and Procedure, and all section references are
to the Internal Revenue Code as amended.
Background
Petitioners Charles Rathbun (Charles) and his spouse,
Gladythe Rathbun (Gladythe), are the parents of petitioners Linda
Johnson, Kenneth Rathbun, Jana Rathbun-Hanley, and Marc Fretwell
(collectively referred to herein as the Rathbun children).
Charles, Gladythe, and the Rathbun children are partners in the
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