HUPP, District Judge:
This matter is before the court on appeal from an order of the Tax Court denying a motion for fees and costs for lack of jurisdiction.
1. Factual background. Appellant Marilyn Sponza filed a joint income tax return with her then husband for the taxable year 1978. Thereafter, the Internal Revenue Service (hereafter "IRS") audited the return and determined that there was a deficiency. A notice of deficiency was sent to appellant...
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