Opinion
35027-21
04-25-2023
JEFFREY A. DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge.
On February 9, 2023, an Order and Decision was entered by this Division of the Court.
On March 8, 2023, petitioner filed a Claim for Reasonable Litigation and Administrative Costs Pursuant to Rule 231, requesting an award of $60.00 which represents reasonable litigation and administrative costs pursuant to Tax Court Rule 231. On April 12, 2023, respondent filed with the Court a Response to Petitioner's Motion for Reasonable Litigation and Administrative Costs, informing the Court that respondent has no objection to the granting of this motion.
Upon due consideration, and for cause, it is
ORDERED that petitioner's Claim for Reasonable Litigation and Administrative Costs Pursuant to Rule 231, filed with the Court on March 8, 2023, is granted. Petitioner is awarded $60.00 for reasonable litigation and administrative costs to be paid by respondent.