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decision on such a motion shall be rendered “if the pleadings,
answers to interrogatories, depositions, admissions, and any
other acceptable materials, together with the affidavits, if any,
show that there is no genuine issue as to any material fact and
that a decision may be rendered as a matter of law.” See
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994).
II. Section 7430
Section 7430 provides for the award of administrative costs
in any administrative 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 administrative costs
may be made where the taxpayer: (1) Is the “prevailing party”;
(2) did not unreasonably protract the administrative proceedings;
(3) filed an application for administrative costs before the 91st
day after the date on which the final decision of the IRS was
made; and (4) claimed reasonable administrative costs. Sec.
7430(a), (b)(3) and (4). Our focus is on whether petitioners
were prevailing parties in their administrative proceedings with
the IRS.
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,
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