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respondent’s counsel acknowledged the Appeals officer’s mistake
and requested additional substantiation. Once petitioners
provided the requested information, respondent’s counsel promptly
conceded. Under the circumstances, we conclude that respondent’s
position in the court proceeding was substantially justified.
See Bertolino v. Commissioner, 930 F.2d 759, 761 (9th Cir. 1991)
(upholding the denial of litigation costs where the
Commissioner’s attorney settled the case “with reasonable
dispatch”); Andary-Stern v. Commissioner, supra (the Commissioner
is given a reasonable period of time to resolve factual issues
after receiving all relevant information); see also Estate of
White v. Commissioner, T.C. Memo. 2007-54 (and cases cited
therein).
Because respondent’s position was substantially justified,
petitioners are not entitled to recover administrative costs or
litigation costs. Accordingly, we need not decide whether
petitioners paid or incurred attorney’s fees or whether the
claimed fees are reasonable. In reaching our holding, we have
considered all arguments made by the parties, and to the extent
not mentioned above, we find them to be moot, irrelevant, or
without merit.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: November 10, 2007