I have always loved pro se tax cases where taxpayers represent themselves in court. In part, my fascination might be because of the fact that I am a lawyer. Such a case was the recent Tax Court decision, Dunaway, 124 TC No. 7.

It all began when the IRS determined a deficiency of $728 in the Dunaway's 2001 Federal income taxes. It ended with Tax Court deciding the amount of litigation costs that the Dunaways could recover. They were entitled to reimbursement of litigation costs because the IRS conceded its position in its notice of deficiency was not substantially justified.

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