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Borchetta v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 31756-21 (U.S.T.C. Nov. 18, 2022)

Opinion

31756-21

11-18-2022

FRANK A. BORCHETTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge.

This case is calendared on the Court's December 19, 2022, Washington, D.C., trial session. By notice of deficiency dated July 12, 2021, the IRS determined a deficiency of $4,654 for petitioner's 2018 tax year. The deficiency stemmed from petitioner's alleged omission from gross income of certain investment and retirement income.

On September 22, 2021, petitioner timely petitioned this Court for redetermi-nation. He alleged that there was no deficiency for 2018 because he had submitted to the IRS on April 6, 2020-15 months before the notice of deficiency was issued-a tax payment of $4,902 for 2018. Petitioner also urged that respondent should be required to pay his reasonable administrative and/or litigation costs under section 7430.

Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.

On October 7, 2022, petitioner filed a Motion for Summary Judgment. In his Motion he reiterates his position that there is no deficiency for 2018 and asks for "leave to file request for costs as provided in [s]ection 7430." On November 10, 2022, respondent filed a Response to petitioner's Motion, agreeing that there was no deficiency when the July 12, 2021, notice of deficiency was issued for 2018. Respondent also states that he has no objection to petitioner's request for leave to file a motion for section 7430 costs.

Section 7430(a)(1) provides that a taxpayer may be awarded administrative costs incurred in connection with a proceeding before the IRS if the taxpayer prevails in the proceeding. Section 7430(a)(2) provides that a taxpayer may be awarded the litigation costs incurred in connection with a tax proceeding in Federal court. Rule 231 explains how and when a taxpayer should make a claim for administrative and/or litigation costs. See Rule 230(a) (cross-referring to Rules 230 to 233). If the parties agree on the amount of administrative and/or litigation costs to which petitioner is entitled, they shall submit a stipulated decision including that amount. See Rule 231(a)(1). If the parties do not agree on the amount of costs to which petitioner is entitled, they shall file a stipulation of settled issues, and petitioner shall file a Motion for Litigation and Administrative Costs in the form prescribed by this Court's Rules, along with any necessary statements, affidavits, or declarations. See Rule 231(a)(2)(C), (b), (c).

In consideration of the foregoing, it is

ORDERED that, on or before December 1, 2022, the parties shall submit decision documents or file a joint Stipulation of Settled Issues. It is further

ORDERED that, if the parties have not agreed on the amount of administrative and/or litigation costs to which petitioner is entitled, petitioner shall file, on or before December 15, 2022, a Motion for Litigation and Administrative Costs in the form prescribed by this Court's Rules, along with any necessary statements, affidavits, or declarations.


Summaries of

Borchetta v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 31756-21 (U.S.T.C. Nov. 18, 2022)
Case details for

Borchetta v. Comm'r of Internal Revenue

Case Details

Full title:FRANK A. BORCHETTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 18, 2022

Citations

No. 31756-21 (U.S.T.C. Nov. 18, 2022)