James O. Jondahl - Page 5

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          had accepted a qualified offer of the party under subsection                
          (g).”  The qualified offer provision of section 7430(c)(4)(E)               
          applies without regard to whether respondent’s position in the              
          matter is substantially justified.  See Haas & Associates                   
          Accountancy Corp. v. Commissioner, 117 T.C. 48, 59 (2001), affd.            
          55 Fed. Appx. 476 (9th Cir. 2003); McGowan v. Commissioner, T.C.            
          Memo. 2005-80.                                                              
               Respondent concedes that petitioner has exhausted the                  
          available administrative remedies, did not unreasonably protract            
          the proceedings, and claims litigation costs that are reasonable.           
          Respondent instead argues that petitioner cannot be considered a            
          prevailing party under section 7430(c)(4)(E) because the offer              
          submitted by petitioner was not a valid qualified offer under               
          section 7430(g).  Respondent argues that the offer was not made             
          with respect to all of the adjustments at issue and only those              
          adjustments, did not clearly specify the amount offered, and, if            
          accepted, would not have fully resolved petitioner’s liability              
          for the taxable years at issue.3                                            


               3 Respondent also argues that petitioner’s motion should be            
          denied because petitioner did not include an affidavit                      
          demonstrating that he met the net worth requirements set forth in           
          the Equal Access to Justice Act, 28 U.S.C. sec. 2412(d)(2)(B)               
          (2000) at the time his petition was filed.  Sec.                            
          7430(c)(4)(A)(ii); Rule 231.  Petitioner has since filed an                 
          affidavit with supporting exhibits that show his net worth was              
          $17,221 at the time his petition was filed.  We find that                   
          petitioner meets the net worth requirements of sec.                         
          7430(c)(4)(A)(ii).                                                          





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