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In general, the requirements of section 7430 are in the
conjunctive; i.e., the taxpayer must satisfy each of them in
order to succeed. See Goettee v. Commissioner, 124 T.C. 286, 289
(2005), affd. without published opinion 192 Fed. Appx. 212 (4th
Cir. 2006); Corson v. Commissioner, 123 T.C. 202, 205-206 (2004).
Respondent concedes that petitioner (1) substantially
prevailed (sec. 7430(c)(4)(A)(i)) and (2) met the net worth
requirements (sec. 7430(c)(4)(A)(ii)). Respondent contends (1)
petitioner should “not be treated as the prevailing party”
because respondent’s position “was substantially justified” (sec.
7430(c)(4)(B)(i)); (2) petitioner failed to exhaust available
administrative remedies (sec. 7430(b)(1)); (3) petitioner
15(...continued)
(6) Court proceedings.--The term “court
proceeding” means any civil action brought in
a court of the United States (including the
Tax Court * * *).
(7) Position of United States.–-The term
“position of the United States” means--
(A) the position taken by the United
States in a judicial proceeding to which
subsection (a) applies, and
(B) the position taken in an administrative
proceeding to which subsection (a) applies as of
the earlier of--
(i) the date of the receipt by the
taxpayer of the notice of the decision of
the Internal Revenue Service Office of
Appeals, or
(ii) the date of the notice of
deficiency.
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