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of the distribution under section 215(a), and Ms. Amarasinghe
must include $75,318 of the distribution as gross income under
section 71(a).
III. Litigation Costs
Ms. Amarasinghe seeks to recover reasonable litigation costs
from Dr. Amarasinghe and his spouse. Ms. Amarasinghe did not
raise the issue in a proper motion for litigation and
administrative costs under Rule 231, and therefore her claim is
premature. Even if Ms. Amarasinghe were to raise the issue in
accordance with Rule 231, she would not be entitled to costs from
Dr. Amarasinghe and his spouse because section 7430 does not
allow a petitioner to recover costs from another petitioner.
Sec. 7430(b)(2).
IV. Conclusion
On the record before us, we find that (1) the distribution
from the Plan was not made pursuant to a QDRO, (2) the parties’
determination of the amount of alimony as $75,318 is correct, and
(3) Ms. Amarasinghe is not entitled to litigation costs.
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Last modified: March 27, 2008