- 13 -
The Court need not and does not reach the issue of whether
respondent’s position in the proceeding was substantially
justified.
Conclusion
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
Division.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011