Gustavo and Veronica Zeron - Page 2

                                        - 2 -                                         
          decide is whether petitioners were the prevailing party.  For the           
          reasons stated below, we deny petitioners’ motion for reasonable            
          costs.                                                                      
                                     Background                                       
               At the time of filing the petition in the instant case,                
          petitioners resided in West New York, New Jersey.  Vanya Tyrrell            
          (Mrs. Tyrrell) prepared petitioners’ 2003 Form 1040, U.S.                   
          Individual Income Tax Return (tax return).3                                 
               On April 29, 2005, respondent sent a letter to petitioners             
          requesting that they submit documentation to support certain                
          deductions claimed on their tax return.  Petitioners did not                
          respond with the requested documentation.  Instead, petitioners’            
          attorney, Lowell E. Mann (Mr. Mann), sent a letter on May 23,               
          2005, protesting respondent’s proposed adjustments and requesting           
          that the case be transferred to respondent’s Appeals Office.                




               1(...continued)                                                        
          We treat petitioners’ motion as a motion for both administrative            
          and litigation costs.                                                       
               2Unless otherwise indicated, all Rule references are to the            
          Tax Court Rules of Practice and Procedure, and all section                  
          references are to the Internal Revenue Code, as amended.                    
               3Petitioners’ tax return was one of approximately 175 tax              
          returns that were prepared by Vanya Tyrrell and chosen for                  
          examination by respondent’s Correspondence Examination Unit.  All           
          such cases involve similar unsubstantiated deductions.  Lowell E.           
          Mann represents the petitioners in all such cases and has filed             
          virtually identical petitions for each such case.                           





Page:  Previous  1  2  3  4  5  6  Next

Last modified: May 25, 2011