(DOWNLOAD) "Amann v. Commissioner of Internal Revenue" by First Circuit U.S. Court Of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Amann v. Commissioner of Internal Revenue
- Author : First Circuit U.S. Court Of Appeals
- Release Date : January 05, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 58 KB
Description
Per Curiam. Petitioners Richard and Barbara Amann appeal a decision by the United States Tax Court denying their request for
administrative and litigation costs, pursuant to 26 U.S.C. § 7430, in connection with proceedings concerning their
tax returns for 1987, 1990 and 1991, and for a return of interest paid on their 1987 tax liability. We affirm the decision
essentially for the reasons given by the Tax Court in its memorandum and opinion dated November 22, 1993. Petitioners have failed to meet their burden of showing that the "position of the United States" in either the administrative
or judicial phases of the proceedings relating to the 1990 and 1991 tax returns was not "substantially justified." See Kenagy
v. United States, 942 F.2d 459, 463 (8th Cir. 1991); Zinniel v. Commissioner, 883 F.2d 1350, 1356 (7th Cir. 1989), cert. denied,
494 U.S. 1078, 108 L. Ed. 2d 936, 110 S. Ct. 1805 (1990). Petitioners are barred from seeking costs relating to their 1987
tax return because their request was filed after the date on which the decision in that case became final. See Sanders v.
Commissioner, 813 F.2d 859, 862 (7th Cir. 1987) (court without jurisdiction to entertain motion for costs pursuant to §
7430 after case has been dismissed); 26 U.S.C. § 7481 (decision of Tax Court becomes final upon expiration of time
allowed for filing an appeal). The Tax Court was likewise without jurisdiction to entertain their claim for a refund of interest
paid in regard to their 1987 return. See Perkins v. Commissioner, 92 T.C. 749, 752 (1989).
 "Amann v. Commissioner of Internal Revenue" by First Circuit U.S. Court Of Appeals # eBook PDF Kindle ePub Free){kind=link}