Haas & Assocs. Accountancy Corp. v. Comm'r
United States Tax Court
HELD: Evidence excluded at trial may be considered by the Court in ruling under sec. 7430, I.R.C., on a motion for litigation costs. HELD, FURTHER, a "qualified offer" made under sec. 7430(c)(4)(E) and (g), I.R.C., does not satisfy the requirement under sec. 7430(b)(1), I.R.C., that in order to qualify for an award of litigation costs a taxpayer is required to exhaust available administrative remedies.
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HELD: Evidence excluded at trial may be considered by the Court in ruling under sec. 7430, I.R.C., on a motion for litigation costs. HELD, FURTHER, a "qualified offer" made under sec. 7430(c)(4)(E) and (g), I.R.C., does not satisfy the requirement under sec. 7430(b)(1), I.R.C., that in order to qualify for an award of litigation costs a taxpayer is required to exhaust available administrative remedies. HELD, FURTHER, under the facts of these cases, petitioners did not exhaust their administrative remedies and are not eligible for an award of litigation costs under sec. 7430, I.R.C.
1Opinion of the Court
SUPPLEMENTAL FINDINGS OF FACT AND OPINION
Swift, Judge:
This matter is before us on petitioners’ motion under Rule 231 for an award of $44,559 in litigation costs and fees under the general provisions of section 7430 and under the qualified offer rule of section 7430(c)(4)(E) and (g).
In these consolidated cases, respondent determined deficiencies in petitioners’ Federal income taxes and accuracy-related penalties as follows:
1993 1994 1995
Michael and Angela Haas:
Tax deficiency $34,416 - -
Sec. 6662(a) accuracy-related penalty 6,883 - -
Haas & Associates Accountancy Corp.:
Tax deficiency - $10,833…
2Cases cited2 opinions
- David Kaufman v. Roscoe Egger, Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
- Corkrey v. CommissionerUnited States Tax Court · 2000
3Cited by16 opinions
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- Estate of Lippitz v. Comm'rUnited States Tax Court · 2007
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