- 2 - This matter is before the Court on petitioner’s Motion for Litigation and Administrative Costs filed pursuant to section 7430 and Rule 231.1 Respondent filed a response to petitioner’s motion. Respondent agrees that petitioner: (1) Has exhausted her available administrative remedies within the Internal Revenue Service (IRS); (2) has not unreasonably protracted the court proceedings; (3) has claimed a reasonable amount of costs; (4) has substantially prevailed with respect to the amount in controversy and with respect to the most significant issue presented in the court proceedings; and (5) has met the net worth requirements as provided by law. Respondent does not agree, however, that petitioner is a prevailing party, because he contends that his position in the court proceedings was substantially justified. The parties have not requested a hearing in this case 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. 1Although petitioner’s motion is captioned Motion for Litigation and Administrative Costs, all of the costs sought in the motion are, by definition, litigation costs, because petitioner’s costs were incurred either in connection with the preparation or filing of the petition with the Court or after the filing of the petition with the Court. See sec. 7430(c)(1); sec. 301.7430-4(c)(3), Proced. & Admin. Regs. Therefore, the Court will treat petitioner’s motion as a motion for the recovery only of litigation costs.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011