Gary C. and Maru E. Johansen - Page 14

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               The Court need not and does not reach the issue of whether             
          respondent’s position in the proceeding was substantially                   
               Petitioners are not entitled to litigation costs because               
          they have not exhausted their available administrative remedies             
          within the IRS, as required by section 7430(b)(1).  Accordingly,            
          petitioners’ motion for litigation costs is denied.                         
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect the foregoing,                                              

                                                  An appropriate order and            
                                             decision will be entered.                

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Last modified: May 25, 2011