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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