T.C. Memo. 2006-137 UNITED STATES TAX COURT RAJESH PRABHAKAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23321-04. Filed June 27, 2006. Rajesh Prabhakar, pro se. Laura A. McKenna, for respondent. MEMORANDUM OPINION FOLEY, Judge: This matter is before the Court on petitioner’s motion for award of reasonable litigation and administrative costs pursuant to section 74301 and Rule 231. On 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and (continued...)Page: 1 2 3 4 5 Next
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