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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.
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Last modified: May 25, 2011