Opinion
5115-17
11-03-2023
SARAH S. O'NAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
On September 18, 2023, we issued our opinion in this case holding that Petitioner, Sarah S. O'Nan, is entitled to a refund of all but $3,340 of a $123200 lien payment made to the IRS. O'Nan v Commissioner T.C Memo. 2023-11 On October 18, 2023, Ms. O'Nan filed a Motion for Reasonable Litigation or Administrative Costs. In the Motion, Ms. O'Nan asks us to order the Commissioner to pay her reasonable litigation and administrative costs pursuant to I.R.C. § 7430.
Ms. O'Nan contends among other things that she extended to the Commissioner multiple qualified offers In ordering a response from the Commissioner, we direct him to address (among other things) whether Ms. O'Nan made a qualified offer under I.R.C. § 7430(g) and, she did so, whether she is thereby the "prevailing party" given that this case was brought for a refund of proceeds taken o satisfy he debt of a third party. See I.R.C. § 7430(c)(4)E)(ii)(II).
It s hereby
ORDERED that, on or before December 18, 2023, Respondent shall file a response to Petitioner's Motion for Reasonable Litigation or Administrative Costs, field October 18, 2023, in accordance with Rule 232(b)