United States Tax Court September 5, 2007, 9641-01L (Thomas J. and Bonnie F. Ratke v. Commissioner)

129 T.C. No. 6

UNITED STATES TAX COURT

THOMAS J. AND BONNIE F. RATKE, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent*

Docket No. 9641-01L. Filed September 5, 2007.

After this Court ruled for Ps in the instant

collection case, Ps moved for an award of costs under

sec. 7430, I.R.C. 1986, and then for sanctions under

sec. 6673(a)(2), I.R.C. 1986.