Edward M. Sanders v. Commissioner of Internal Revenue

I agree with the Court’s result, but I cannot agree with its reasoning. I would affirm the decision of the tax court because the taxpayer was not the prevailing party within the meaning of 26 U.S.C. § 7430(c)(2). While the taxpayer may have achieved the result he sought — the Internal Revenue Service gave up on its collection efforts — the taxpayer cannot be said to have “prevailed” through his motion to dismiss the case for lack of jurisdiction when it was the taxpayer himself who brought the case before the wrong court.

Even if the taxpayer could be found to have “prevailed,” I take…