- 2 - 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 thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011