- 2 -
petitioner is entitled to the costs of litigating his Federal tax
liability for the years 1990, 1991, 1992, and 1993 after he
conveyed a purported qualified offer in a letter to respondent
dated April 27, 2004. We hold that the letter of April 27, 2004,
was a qualified offer and that petitioner is entitled to his
litigation costs paid or incurred after conveying this offer.
Background
The underlying facts of this case are set forth in detail in
Jondahl v. Commissioner, T.C. Memo. 2005-55. We briefly revisit
some of the factual and procedural background to rule on the
instant motion.
Respondent determined deficiencies in petitioner’s 1990,
1991, 1992, and 1993 Federal income taxes of $25,438, $2,883,
$9,883, and $35,876, respectively. Respondent also determined
fraud penalties under section 6663 for 1990, 1991, 1992, and 1993
of $19,078.50, $2,162.25, $7,412.25, and $26,907, respectively.
Respondent sent a notice of deficiency to petitioner on May 22,
2002. On August 20, 2002, petitioner timely filed a petition in
this Court challenging respondent’s determinations.
On April 27, 2004, petitioner sent respondent a letter
indicating his willingness to settle this litigation and
purporting to convey a qualified offer under section 7430(g). In
part, petitioner wrote:
The taxpayer, as his qualified offer, agrees to
establish as the taxpayer’s liability (determined
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011