Rathbun v. Comm'r
United States Tax Court
Ps seek administrative costs for expenses incurred inadministrative proceedings with R regarding the 1993 taxableyear. Ps contend that a letter issued by R in December of 1995constitutes a notice of the decision of the Internal RevenueService Office of Appeals and R's position in the administrativeproceedings as provided by sec. 7430(c)(7)(B), I.R.C.Held: The letter issued by R in December of 1995 is not anotice of the decision of the Internal Revenue Service Office…
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Ps seek administrative costs for expenses incurred inadministrative proceedings with R regarding the 1993 taxableyear. Ps contend that a letter issued by R in December of 1995constitutes a notice of the decision of the Internal RevenueService Office of Appeals and R's position in the administrativeproceedings as provided by sec. 7430(c)(7)(B), I.R.C.Held: The letter issued by R in December of 1995 is not anotice of the decision of the Internal Revenue Service Office ofAppeals. Consequently, Ps are not entitled to recoveradministrative costs because they are not prevailing partiesunder sec.…
1Opinion of the Court
OPINION
NIMS, Judge:
This matter is before the Court on petitions for administrative costs filed pursuant to Rule 271 and section 7430(f)(2). Both sides have filed motions for summary judgment under Rule 121. The issue for consideration is whether petitioners are entitled to reasonable costs for expenses incurred in administrative proceedings with the Internal Revenue Service (IRS) regarding their 1993 gift tax liabilities. Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code as amended.
B…
2Cases cited4 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Fla. Country Clubs, Inc. v. Comm'rUnited States Tax Court · 2004
- Florida Country Clubs, Inc. v. Comm. of IRSCourt of Appeals for the Eleventh Circuit · 2005
3Cited by5 opinions
- Kenneth C. Rathbun v. CommissionerUnited States Tax Court · 2005
- Kwestel v. Comm'rUnited States Tax Court · 2007
- Mark C. Klopfenstein v. CommissionerUnited States Tax Court · 2019
- Rathbun v. Comm'rUnited States Tax Court · 2005
- Sun River Financial Trust, Jay A. Greek, Trustee v. CommissionerUnited States Tax Court · 2020