- 14 - was substantially justified.5 Coastal Petroleum Refiners, Inc. v. Commissioner, supra at 688-689; see also Corkrey v. Commissioner, 115 T.C. 366, 375 n.5 (2000) (citing McDaniel v. Commissioner, T.C. Memo. 1993-148, for the propositions that (1) whenever there is a factual determination, the Commissioner is not obliged to concede a case until the Commissioner receives the necessary documentation to prove the taxpayer’s contentions, and (2) the Commissioner must be given reasonable time to analyze the documents and make adjustments after receiving the documents). From June 13, 2003 (the date of the notice of deficiency), through September 11, 2003 (the date upon which petitioner filed her petition), respondent’s position with respect to all issues in the administrative proceeding was substantially justified. See sec. 7430(c)(4)(B); sec. 301.7430-5(c)(1), Proced. & Admin. Regs. As a result, we hold that petitioner is not eligible to receive an award of reasonable administrative costs under section 7430(a)(1). 5 Costs petitioner incurred (1) in connection with the preparation and filing of her Tax Court petition and (2) after the Sept. 11, 2003, filing of the petition would be litigation costs rather than administrative costs. Sec. 301.7430-4(c)(3) and (4), Example (2), Proced. & Admin. Regs. As we have previously held, petitioner is ineligible for an award of reasonable litigation costs because of her failure to exhaust administrative remedies as required by sec. 7430(b)(1).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011