Mark C. Klopfenstein v. Commissioner

T.C. Memo. 2019-156

UNITED STATES TAX COURT MARK C. KLOPFENSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17435-17. Filed December 9, 2019. John E. Williams and Stuart J. Bassin, for petitioner. Jamie J. Song, Anna L. Boning, Nancy S. V. Knapp, Alan H. Cooper, and Aely K. Ullrich, for respondent. MEMORANDUM OPINION LAUBER, Judge: This case involves a request for “reasonable administra- tive costs” under section 7430(a)(1).1 That section provides that “the prevailing 1 All statutory references are to the Internal Revenue Code in effect at all (continued...) -2- [*2]…