
USCA1 Opinion

	




          December 5, 1994                                [NOT FOR PUBLICATION]                            UNITED STATES COURT OF APPEALS                                FOR THE FIRST CIRCUIT                                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.                 ________                                         -3-
