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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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Last modified: May 25, 2011