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F. Conclusion
We find that petitioner is entitled to an award of
litigation costs for all of the docketed cases from the date
respondent filed his answer to the amended petitions, as
petitioner was the prevailing party, and respondent was not
substantially justified. Petitioner is also entitled to an award
of litigation costs for the period before respondent filed his
answer, on the basis that petitioner submitted a qualified offer
for taxable year 1985, and petitioner’s liability for 1985 was
found by this Court to be less than if respondent had accepted
this offer. We note, however, that the record is insufficient to
distinguish petitioner’s litigation costs related to the 1985 tax
year from those related to the 1980 through 1984 tax years.
Petitioner will bear the burden of demonstrating which costs
incurred between the qualified offer and respondent’s answer
should be allocated to the 1985 tax year. Additionally,
petitioner is entitled to an award of the costs associated with
the current motion. See Commissioner, INS v. Jean, 496 U.S. 154,
161-162 (1990).
To reflect the foregoing,
An appropriate order will be
issued.
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