Opinion
15197-21SL
05-22-2024
VALLEY MISSIONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge.
On April 5, 2024, respondent filed a Status Report informing the Court that respondent conceded the case and mailed a proposed stipulated decision to petitioner for review and signature. By Order served April 24, 2024, the Court directed the parties to submit a decision in this case by May 23, 2024. On May 20, 2024, respondent filed a Motion for Entry of Decision (motion) moving the Court to enter a decision and not sustain the determinations in the April 6, 2021, notice of determination, upon which this case is based. In his motion respondent informed the Court that petitioner did not agree with the proposed stipulated decision reflecting the above and would not sign it. According to respondent's motion, petitioner stated that he should receive attorneys' fees and an apology for what he has been put through.
Section 7430(a) provides for the award of litigation or administrative costs to a taxpayer in a proceeding involving, inter alia, the collection of any tax, interest, or penalty. Generally, to claim an award for litigation or administrative costs a taxpayer must establishes that: (1) the taxpayer is the prevailing party, (2) the taxpayer did not unreasonably protract the proceedings, (3) the amount of the costs requested by the taxpayer is reasonable, and (4) the taxpayer exhausted the administrative remedies available. I.R.C. § 7430(a), (b)(1), (b)(3), (c)(1). A taxpayer will not be treated as the prevailing party, however, if the Commissioner establishes that "the position of the United States in the proceeding was substantially justified." I.R.C. § 7430(c)(4)(B)(i).
Petitioner has not made any motion for litigation or administrative costs with the Court pursuant to Rule 231.
Upon due consideration, it is
ORDERED that, on or before June 20, 2024, petitioner shall file a response to respondent's Motion for Entry of Decision.