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addition, petitioner offered to make a payment of $100 against
any final adjustment determined with respect to the joint tax
return for each of the years at issue. Thus, we find clear that
petitioner was offering to settle the petitions by paying $100
for each tax year and being relieved of any additional joint
liability under section 6015(c).
3. Whether Respondent’s Concession Is a Settlement
Finally, with respect to petitioner’s qualified offer,
respondent argues that petitioner cannot be a prevailing party
under section 7430(c)(4)(E) because this matter was resolved by a
settlement. Section 7430(c)(4)(E)(ii) provides that the
qualified offer rule shall not apply to “any judgment issued
pursuant to a settlement”. After petitioner filed a motion for
partial summary judgment, respondent indicated to the Court that
he was conceding petitioner’s entitlement to innocent spouse
relief under section 6015(c).10 Respondent argues that his
concession means that judgment was entered pursuant to a
settlement.
Respondent interprets section 7430(c)(4)(E)(ii) to mean that
the qualified offer provision does not apply where a taxpayer’s
liability “is determined exclusively pursuant to a settlement”.
Sec. 301.7430-7(a), Proced. & Admin. Regs. Previously, in
Gladden v. Commissioner, 120 T.C. 446 (2003), we addressed
10Petitioner’s motion was then denied as moot.
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