December 5, 1994
[NOT FOR PUBLICATION]
UNITED STATES COURT OF APPEALS
FOR THE FIRST CIRCUIT
No. 94-1110
RICHARD AMANN AND BARBARA AMANN,
Petitioners, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent, Appellee.
APPEAL FROM THE UNITED STATES TAX COURT
[Hon. Peter J. Panuthos, Chief Judge]
Before
Selya, Circuit Judge,
Campbell, Senior Circuit Judge, and
Boudin, Circuit Judge.
Richard Amann on brief pro se.
Loretta C. Argrett, Assistant Attorney General, Gary R. Allen,
Gilbert S. Rothenberg and S. Robert Lyons, Attorneys, Tax Division
Department of Justice, on brief for appellee.
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 (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).
Affirmed.
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