Larsen v. United States

OPINION

FUTEY, Judge.

This case is presently before this court on plaintiffs application for attorneys’ fees and expenses pursuant to Internal Revenue Code, 26 U.S.C. § 7430 (1994) (I.R.C.), and RCFC 81(e). In asserting his entitlement to the claimed fees and costs, plaintiff argues that the position taken by defendant concerning certain tax assessments made against plaintiff was not substantially justified. Maintaining that its position was substantially justified, defendant asserts that no fees or costs should be awarded to plaintiff. In addition, defendant contends that, even if plaintiff is…