The following excerpt is from Latch v. U.S., 842 F.2d 1031 (9th Cir. 1988):
The tax court reserved judgment on whether the petitioners indeed qualified for an award because the Commissioner had no opportunity to reply to the petitioners' motion. Id. at 1037 n. 4, 1041. After the Commissioner responded, the court denied the petitioners' motion because they were not prevailing parties under section 7430 on the issue of whether there was jurisdiction. Weiss v. Commissioner, 89 T.C. 3726 (1987).
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