Hiep H. Dang Phuong My T. Chau v. Commissioner of Internal Revenue

Affirmed by published opinion. Judge KING wrote the opinion, in which Judge WILLIAMS and Senior Judge HAMILTON joined.

OPINION

KING, Circuit Judge:

Hiep H. Dang and Phuong My T. Chau (“taxpayers”) appeal the Tax Court’s denial of their motion for an award of the administrative and litigation costs arising from their now-settled petition in the Tax Court. For the reasons set forth below, we affirm.

I

This curious tale began when the taxpayers, in March of 1999, filed their 1998 federal income tax return. The taxpayers, who are Vietnamese, neither speak nor understand English well. They claimed a…