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On April 12, 2002, a stipulated decision document was signed
and submitted to the Court reflecting the following settlement:
Penalty
Year Deficiency sec. 6662(a)
1993 $5,000 ---
1994 5,450 ---
1995 12,921 ---
1996 7,330 $1,466
On May 14, 2002, petitioners filed their motion for an
award of costs.13 Accordingly, on May 14, 2002, the stipulated
decision was vacated, recharacterized, and filed as a stipulation
of settlement. On June 26, 2002, petitioners filed an amended
motion for costs.
On August 26, 2002, respondent filed an objection to
petitioners’ amended motion for an award of costs. According to
respondent’s objection: (1) The positions maintained by
respondent in the administrative and court proceedings were
substantially justified; (2) petitioners unreasonably protracted
both the administrative and court proceedings; (3) petitioners
did not incur any costs in connection with either the
administrative or court proceedings; and (4) the administrative
and litigation costs claimed by petitioners were unreasonable in
amount.
13 Respondent’s counsel agreed to the settlement unaware of
petitioners’ intention to file the motion here under
consideration after the stipulated decision had been entered.
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