Richard J. Sarni and Susan Sarni - Page 9

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          also seek reimbursement for travel costs to “the United States              
          small claims court” and “all associated costs pertaining to this            
               As relevant herein, a petition for redetermination of                  
          deficiency under section 6213(a) shall contain the assignments of           
          error and the relief sought by the taxpayer.  Rule 34(b)(4), (6).           
          A claim for reasonable litigation or administrative costs,                  
          however, shall not be included in the petition in a deficiency              
          action.  Rule 34(b)(8).  Rather, as relevant herein, a taxpayer             
          who has substantially prevailed and who wishes to claim                     
          reasonable litigation and administrative costs may file a motion            
          within 30 days after the service of a written opinion determining           
          the issues in the case.  Rule 231(a); see sec. 7430(a).                     
               By virtue of Rule 34(b)(8), petitioners’ claim for                     
          reasonable litigation or administrative costs in their petition             
          is premature.  See Rule 231(a).  Accordingly, we do not consider            
          petitioners’ claim at this time.5                                           

               5  Apart from the time and manner of making a claim for                
          reasonable litigation and administrative costs, we note that it             
          cannot be said that petitioners were the prevailing party, see              
          sec. 7430(a), (c)(4), because all of the issues in dispute were             
          decided in respondent’s favor.                                              

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