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establish petitioner’s liability for the “tax years 1990, 1991,
1992 and 1993”. We do not believe petitioner intended to include
the 1994 tax year in attempting to resolve the matter, nor do we
find that respondent understood petitioner’s offer as attempting
to include the 1994 tax year. Thus, we find the inadvertent
inclusion of 1994 did little to lessen the import of petitioner’s
offer to establish his tax liability (determined without regard
to interest) for tax years 1990, 1991, 1992, and 1993 by agreeing
to pay $12,000 in addition to the $42,873.24 he had already paid
in restitution.
Accordingly, we find that the offer conveyed by petitioner
meets the requirements of a qualified offer under section 7430(g)
and section 301.7430-7(c)(3), Proced. & Admin. Regs. Petitioner
offered to establish his liability, including fraud penalties and
without regard to interest, for the 1990, 1991, 1992, and 1993
tax years as $54,873.24. Because this amount is greater than the
amount of petitioner’s liability as determined by this Court in
Jondahl v. Commissioner, T.C. Memo. 2005-55 and computed pursuant
to Rule 155, petitioner is entitled to his litigation costs of
$17,217.50 incurred after communicating his qualified offer on
April 27, 2004.
An appropriate order will
be issued.
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Last modified: May 25, 2011