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                                [NOT FOR PUBLICATION]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.
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