Estate of Daphne Baynham White, Deceased, Kemble White, Independent Executor - Page 5

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                            The Positions of the Parties                              
                 The Estate’s Position:  The estate’s motion for costs                
             and attorney’s fees asserts that the estate is entitled to               
             an award of reasonable litigation costs pursuant to section              
             7430(a)(2).  In support thereof, the executor of the estate              
             argues that “the purpose of section 7340 [sic] is to                     
             compensate taxpayers who are put to unnecessary expense by               
             having to resist unreasonable positions taken by the                     
             Government in administrative or judicial proceedings.”  The              
             executor argues that “the attorney’s fees and costs claimed              
             in this [sic] were caused by the Respondent’s failure to                 
             follow normal administrative procedures.  In light of this               
             conduct, Respondent should not be heard to say that his                  
             position was reasonable.”  (Emphasis supplied.)                          
                 The executor argues that respondent was put on notice                
             of Ms. White’s death when the estate applied for an                      
             employer identification number, and when the estate filed                
             income tax returns using that employer identification                    
             number.  The executor complains that when respondent                     
             received Forms 1099 in the name of Ms. White, respondent                 
             did not run “a matching program on 1099 [sic] data” and did              
             not attempt to reconcile the discrepancies by sending                    
             explanation requests to the taxpayer.  The executor further              
             complains that respondent did not issue a 30-day letter, or              






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Last modified: May 25, 2011