Susanne Shaw - Page 2

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          7430.1  In accordance with Rule 232, the parties have filed                 
          affidavits and memoranda in support of their respective                     
          positions.  The primary issues to be addressed are:  (1) Whether            
          petitioner exhausted the administrative remedies available to her           
          within the Internal Revenue Service as required by section                  
          7430(b)(1) and is eligible for an award of litigation costs; (2)            
          whether the position of the United States in the administrative             
          proceeding was substantially justified so as to preclude an award           
          of administrative costs to petitioner under section                         
          7430(c)(4)(B); (3) whether the position of the United States in             
          this Tax Court proceeding was substantially justified so as to              
          preclude an award of litigation costs to petitioner under section           
          7430(c)(4)(B); and (4) in the event that petitioner is determined           
          to be entitled to recover administrative and/or litigation costs,           
          whether she is entitled to recover, as part of her litigation               
          costs, any additional expense she incurs in pursuing this motion.           
          Background                                                                  
               At the time that she filed her petition, petitioner resided            
          in Tulsa, Oklahoma.  On the Federal income tax return that she              
          filed for 2002, petitioner claimed that she was entitled to head            
          of household filing status and a $4,522 refund.  Among other                
          things on her 2002 return, petitioner claimed (1) dependency                


               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       




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