Petition for Administrative Costs

• Legal Form Number: 3
• Section: Tax Court
• Court: U.S. Tax Court

(7/6/12)

FORM 3

PETITION FOR ADMINISTRATIVE COSTS (SEC. 7430(f)(2))

(See Rules 270 through 274.)

www.ustaxcourt.gov

UNITED STATES TAX COURT

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Petitioner(s)

v. # Docket No.

C

OMMISSIONER OF

I

NTERNAL

R

EVENUE

,

Respondent

PETITION FOR ADMINISTRATIVE COSTS

(Sec. 7430(f)(2))

1.Petitioner(s) appeal(s) the DECISION dated ............................. denying (in

whole or in part) an award for reasonable administrative costs by the Internal Rev-

enue Service. A copy of the DECISION should be redacted as provided by Rule 27

and attached to the petition. You must submit with the petition a Form 4, State-

ment of Taxpayer Identification Number.

2.Set forth in the appropriate column the AMOUNT of administrative costs (a)

claimed in the administrative proceeding, (b) denied by the Internal Revenue Serv-

ice, and (c) now claimed in this Court proceeding (if different from the amount

claimed in the administrative proceeding).

(a) (b) (c)

Claimed Denied Now claimed

$$$

3.Explain briefly why you disagree with the DECISION denying an award for

reasonable administrative costs by the Internal Revenue Service.

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4.Petitioner(s)’ present net worth (does) (does not) exceed $2,000,000. [Strike

through as appropriate.]

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Signature of PetitionerDate Signature of Petitioner (Spouse)Date

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Present Address—City, State, ZIP Code, Telephone No. (including Area Code)

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Signature of counsel (if retained by petitioners)Date

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Name, Address, Telephone No. (including Area Code), and Tax Court Bar No. of Counsel