David A. Demetree - Page 3

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               David did not file a return relating to 1983 through 1985.             
          He delinquently filed his 1986 through 1989 and 1991 returns in             
          1993.  Petitioners delinquently filed their 1992 joint return.              
          By notice of deficiency (notice) dated June 25, 1996, respondent            
          determined deficiencies, additions to tax, and penalties relating           
          to 1983 through 1989 and 1991.  On that same day, respondent sent           
          petitioners a second notice in which he determined a deficiency             
          and section 6662 penalty relating to 1992.                                  
               On September 30, 2002, the trial was held in Tampa, Florida,           
          and on November 24, 2003, the Court issued its memorandum                   
          opinion.  The Court filed petitioners’ motions for reasonable               
          litigation and administrative costs on July 8, 2005, and January            
          25, 2007.  The Court, on March 21, 2007, filed respondent’s                 
               Pursuant to section 7430, we may award the prevailing party            
          in a Tax Court proceeding reasonable litigation and                         
          administrative costs.  To be a prevailing party, petitioners must           
          establish that they have substantially prevailed with respect to            
          either the amount in controversy or the most significant issues             
          presented.  Sec. 7430(c)(4)(A); Rule 232(e).  Petitioners,                  
          however, will not be treated as the prevailing party if                     
          respondent’s position was substantially justified (i.e., had a              

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Last modified: November 10, 2007