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a proposed decision that P had an overpayment of
$2,890. We entered the decision. P then moved for
litigation costs of $19,100 ($27,000 at “market rate”);
on opening legal memorandum, P contends that awardable
costs on this $2,890 case have risen to $45,225
($75,000 at “market rate”). We vacated the entry of
decision and filed the litigation costs motion.
Held: P’s motion for litigation costs denied; R
established that R’s position in this case was
substantially justified. Sec. 7430(c)(4)(B)(i), I.R.C.
1986. Other contentions evaluated.
Jeffrey D. Moffatt, for petitioner.
Lorraine Y. Wu, for respondent.
MEMORANDUM OPINION
CHABOT, Judge: This matter is before us on petitioner’s
motion for an award of reasonable litigation costs pursuant to
section 74301 and Rule 231.2
Respondent determined a deficiency in individual income tax
against petitioner in the amount of $2,890 for 2002. The
determined deficiency arose from petitioner’s claim of a
refundable earned income credit in that amount under section 32.
1 Unless indicated otherwise, all references to secs. 7430
and 7453 are to those sections of the Internal Revenue Code of
1986 as in effect for proceedings commenced at the time the
petition in the instant case was filed; all other section
references are to sections of the Internal Revenue Code of 1986
as in effect for 2002, the year in issue.
2 Unless indicated otherwise, all Rule references are to the
Tax Court Rules of Practice and Procedure.
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