John A. and Donna L. Rowe, (2002)

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John A. and Donna L. Rowe, (2002)

T.C. Memo. 2002-136

UNITED STATES TAX COURT JOHN A. ROWE AND DONNA L. ROWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 20890-93, 21346-94. Filed May 31, 2002.

Rodney S. Klein and William T. Wray, Jr., for petitioner Donna L. Rowe.

Stephen R. Takeuchi, for respondent.

MEMORANDUM OPINION RUWE, Judge: In Rowe v. Commissioner, T.C. Memo. 2001-325 (Rowe I), we granted petitioner Donna L. Rowe (hereinafter petitioner) relief from joint and several liability pursuant to section 60151 with respect to certain omitted income and erroneous deduction items giving rise to deficiencies. Additionally, we granted petitioner relief from joint and several liability for various penalties and additions to tax. Petitioner subsequently moved for an award of litigation costs pursuant to section 7430 and Rule 231. Neither party requested a hearing on the matter. Accordingly, we rule on petitioner's motion for litigation costs on the basis of the parties' submissions and the record in this case.

Background2 For the taxable years 1987 through 1990, petitioner and her husband, John A. Rowe (Mr. Rowe), filed joint Federal income tax returns. On June 25, 1993, respondent issued a notice of deficiency to petitioner and Mr. Rowe for their taxable years 1987, 1988, and 1989. On August 18, 1994, respondent issued a notice of deficiency to petitioner and Mr. Rowe for their taxable year 1990. In the notices, respondent determined deficiencies in petitioner and Mr. Rowe's Federal income taxes, additions to tax, and penalties as follows:3 Additions to Tax and Penalties Year Deficiency Sec. 6653(b)(1)(A) Sec. 6653(b)(1)(B) Sec. 6661 1987 $173,817 $130,363 1 $43,454

Sec. 6653(b)(1) Sec. 6661 1988 53,937 $40,453 $13,484 -- Sec. 6651(a)(1) Sec. 6663 1989 73,279 $13,792 $54,959 -- Sec. 6654 Sec. 6662(c) 1990 124,891 $8,057 $24,978 --150 percent of the interest due on $173,817.

Petitioner and Mr. Rowe timely filed petitions with this Court on September 27, 1993, and November 18, 1994, re...

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