LITI v. C.I.R.

No. 01-71259.

289 F.3d 1103 (2002)

Seini LITI; Kolotolu Liti, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed May 8, 2002.


Attorney(s) appearing for the Case

A. Lavar Taylor, Law Offices of A. Lavar Taylor, Santa Ana, California, for the petitioners-appellants.

Joel McElvain and Angelo G. Spenillo, Attorneys, Tax Division, Department of Justice, Washington, D.C., for the respondent-appellee.

Before: REINHARDT and GRABER, Circuit Judges, and HUNT, District Judge.


OPINION

HUNT, District Judge:

Seini and Kolotolu Liti ("the Litis") appeal the denial of their motions for litigation costs and sanctions against the Commissioner of Internal Revenue ("CIR"). The Litis assert that the Tax Court erred in denying their motion for litigation costs, filed pursuant to Internal Revenue Code § 7430, 26 U.S.C. § 7430. The Litis also contend that the Tax Court erred in summarily denying their motion for sanctions against...

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