T.C. Memo. 2007-223
UNITED STATES TAX COURT
TAE M. & YOUNG J. KIM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13586-04. Filed August 13, 2007.
Tae M. and Young J. Kim, pro sese.
Michael T. Sargent, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This matter is before the Court on peti-
tioners’ motion filed pursuant to Rule 2311 for an award under
section 7430 of reasonable litigation costs (petitioners’ mo-
1All Rule references are to the Tax Court Rules of Practice
and Procedure. All section references are to the Internal
Revenue Code (Code) in effect at all relevant times.
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Last modified: November 10, 2007