Rajesh Prabhakar - Page 4

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          Office.  After reviewing the documentation, the Appeals officer             
          agreed with petitioner that there was no deficiency in income               
          tax, an accuracy-related penalty should not be imposed, and                 
          petitioner’s refund should have been $1,179 rather than $1,287.             
          Petitioner conceded respondent’s determination relating to the              
          dividend income.                                                            
               On September 26, 2005, the Court entered a decision,                   
          pursuant to a signed decision document, in favor of petitioner in           
          the amount of $108.  On October 20, 2005, the Court filed                   
          petitioner’s motion for award of reasonable litigation and                  
          administrative costs.  On November 7, 2005, the Court filed                 
          respondent’s objection.                                                     
                                     Discussion                                       
               Petitioner contends he is entitled to litigation costs                 
          because he “prevailed with respect to the amount in controversy.”           
          Conversely, respondent contends that his position was                       
          substantially justified because petitioner did not properly                 
          report his interest, dividend, and capital gain income.  In                 
          addition, respondent contends that petitioner failed to                     
          substantiate his tuition expense.                                           
               The prevailing party in a Tax Court proceeding may recover             
          litigation costs.  See sec. 7430(a); Rule 231.  Petitioner bears            
          the burden of proving that he meets each requirement of section             







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