Haas v. United States

OPINION AND ORDER

FUTEY, Judge.

This tax case is presently before the court on plaintiffs application for attorney’s fees and expenses pursuant to I.R.C. § 7430 (West Supp.1998). In the underlying action, plaintiff sought a refund of taxes paid as a result of certain disallowed partnership losses in Transpac Drilling Venture 1983-9 (Transpac). On May 4, 1998, defendant conceded liability and subsequently tendered to plaintiff a check for the full amount sought, plus interest. Because the objective of plaintiffs suit had been achieved, the court granted defendant’s motion to dismiss for failure…