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This matter is before the Court on petitioners’ motion for
administrative and litigation costs under section 7430 and Rule
231 (motion).
Although petitioners’ motion sought an award for both
litigation and administrative costs, petitioners do not appear to
have any administrative costs. The first time entry on the
billing statement submitted by petitioners’ certified public
accountant (C.P.A.) was “Prepare Tax Court petition”. This time
entry and the nine time entries that followed were not dated.
Based on the descriptions, the Court concludes that these entries
represent costs that were incurred in connection with either the
preparation or the filing of the petition with the Court. Hence,
they are litigation costs. See sec. 7430(c)(1); sec. 301.7430-
4(c)(3), Proced. & Admin. Regs. The remaining time entries are
also litigation costs, because they were dated after the
petition’s filing date. Sec. 301.7430-4(c)(3), Proced. & Admin.
Regs. Accordingly, the Court will treat petitioners’ motion as a
motion for the recovery only of litigation costs.
Respondent agrees that petitioners: (1) Have not
unreasonably protracted the court proceedings; (2) have claimed a
reasonable amount of costs; (3) have substantially prevailed with
respect to the amount in controversy and with respect to the most
significant issue presented in the court proceedings; and (4)
have met the net worth requirements as provided by law.
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Last modified: May 25, 2011