- 3 - We ruled in petitioner’s favor regarding petitioner’s MBA- related expense deductions and the accuracy-related penalty but denied petitioner deductions for other claimed business expenses because petitioner failed to substantiate the expenses in Allemeier I. Petitioner then submitted a motion for litigation costs, and respondent filed a response.4 Respondent agrees that petitioner: (1) Has not unreasonably protracted the court proceedings; (2) has substantially prevailed with respect to the amount in controversy and with respect to the most significant issue presented in the court proceedings; and (3) has met the net worth requirements as provided by law. Respondent disputes, however, that petitioner exhausted all administrative remedies, that petitioner was the prevailing party, and that petitioner’s litigation fees are reasonable. Neither party requested a hearing on this motion, and the Court concludes that a hearing is not necessary to decide this motion. See Rule 232(a)(2). Accordingly, the Court rules on petitioner’s motion based on the parties’ submissions and the record in this case. Discussion We must determine whether petitioner is entitled to recover reasonable litigation costs. A taxpayer may recover reasonable 4Petitioner filed a reply to respondent’s response that the Court did not direct petitioner to file. See Rule 232(a). The reply raised no additional issues.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011