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documentation relating to the disputed deductions, at which
time respondent conceded the propriety of the deductions.5
Accordingly, we hold that petitioners are not entitled to
recover their administrative costs.
We have considered all of petitioners’ contentions,6 and,
to the extent they are not addressed herein, they are irrelevant,
moot, or without merit.
To reflect the foregoing,
An appropriate order and
decision will be entered.
5Respondent also contends that petitioners protracted the
instant proceedings and are therefore ineligible for cost
recovery. Sec. 7430(b)(3). Although we do not address that
issue, since we have disposed of the instant motion on other
grounds, we note that petitioners did not provide the required
documentation to support their claimed deductions until 11 months
after respondent requested it. Once in possession of the
requested documentation, respondent presumably would have
conceded the deductions at any point in the administrative or
litigation process, as respondent ultimately did on the eve of
trial just 1 week after receiving the documentation.
Consequently, petitioners forced an administrative proceeding and
litigation, instead of a brief exchange of correspondence.
6This includes both arguments made in petitioners’ motion
and subsequent memorandum of law.
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Last modified: May 25, 2011