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2002 underpayment that was attributable to that determination.13
On that record, we find that petitioners have failed to carry
their burden of establishing that they incurred any litigation
costs with respect to those matters.14
Based upon our examination of the entire record before us,
we find that petitioners have failed to carry their burden of
establishing that they are entitled to litigation costs under
section 7430(a).
We have considered all of petitioners’ contentions and
13As discussed above, respondent conceded prior to trial the
section 6662(a) determination. Consequently, petitioners should
not have incurred any litigation costs with respect to that
determination after that concession.
Assuming arguendo that the record had established that
petitioners incurred litigation costs with respect to the $8 WSB
interest determination and the section 6662(a) determination to
the extent that determination imposed an accuracy-related penalty
on the portion of the 2002 underpayment attributable to that
determination, on the record before us, we find that petitioners
have failed to carry their burden of establishing the respective
amounts of litigation costs incurred with respect to the $8 WSB
determination and the section 6662(a) determination to the extent
that determination imposed an accuracy-related penalty on the
portion of the 2002 underpayment attributable to that determina-
tion, the nature of any such costs, and the reasonableness of any
such costs.
14Since we have found that petitioners failed to carry their
burden of establishing that they incurred any litigation costs
with respect to the $8 WSB interest determination and the section
6662(a) determination to the extent that determination imposed an
accuracy-related penalty on the portion of the 2002 underpayment
that was attributable to that determination, we need not, and
shall not, address respondent’s argument that petitioners unrea-
sonably protracted the proceeding, see sec. 7430(b)(3), and
therefore are not entitled to litigation costs under sec.
7430(a).
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Last modified: November 10, 2007