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also seek reimbursement for travel costs to “the United States
small claims court” and “all associated costs pertaining to this
case”.
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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Last modified: May 25, 2011