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respondent another settlement offer, this time offering to settle
for full relief under section 6015(c) from any additional joint
liability. In the same letter petitioner indicated to respondent
that she intended to file a motion for summary judgment if
respondent did not agree to the settlement. Respondent did not
agree to the settlement, and on May 24, 2006, petitioner filed a
motion for summary judgment.
On July 14, 2006, respondent moved for additional time to
respond to petitioner’s motion and indicated an intention to
concede petitioner’s entitlement to the relief recommended from
CCISO. Respondent sought additional time in order to pursue a
stipulation of settled issues reflective of his concession. At
this point, petitioner refused to enter into a stipulation of
settled issues. In a subsequent filing related to respondent’s
motion to extend time, respondent indicated to the Court that he
in fact conceded the innocent spouse issue.
On September 21, 2006, this Court determined that
petitioner’s motion for summary judgment was moot because
respondent conceded. Petitioner now moves for the recovery of
litigation costs. Petitioner argues that for the period of July
28, 2004, to the present, she is entitled to an award of
litigation fees because she is the prevailing party and
respondent was not substantially justified. For the period July
2, 2005, to the present, petitioner argues that she is entitled
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