- 7 -
submitted its motion for an award of administrative and
litigation costs. Two days later, on August 12, 1998, the Court
vacated its Decision, recharacterized the form of decision as a
stipulation of settlement, and filed petitioner's motion for an
award of costs.
Discussion
We apply section 7430 as amended by the Taxpayer Bill of
Rights 2 (TBOR 2), Pub. L. 104-168, secs. 701-704, 110 Stat.
1452, 1463-1464 (1996). The amendments made by TBOR2 apply in
the case of proceedings commenced after July 30, 1996. See TBOR2
secs. 701(d), 702(b), 703(b), and 704(b), 110 Stat. 1463-1464.
Inasmuch as the petition herein was filed on May 16, 1997, the
amendments made by TBOR2 apply in the present case.6
A. Requirements for a Judgment Under Section 7430
A judgment for administrative costs incurred in connection
6 Congress has amended sec. 7430 twice since the Taxpayer
Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452 (1996). First,
Congress amended sec. 7430 in the Taxpayer Relief Act of 1997
(TRA), Pub. L. 105-34, secs. 1285, 1453, 111 Stat. 788, 1038-
1039, 1055. Second, Congress amended sec. 7430 in the IRS
Restructuring and Reform Act of 1998 (RRA 1988), Pub. L. 105-206,
sec. 3101, 112 Stat. 685, 727-730. However, the amendments made
by TRA do not apply in the case of proceedings commenced before
Aug. 5, 1997, and the amendments made by RRA 1998 apply only to
costs incurred more than 180 days after July 22, 1998. The
petition herein was filed on May 16, 1997, and petitioner has not
claimed costs incurred more than 180 days after July 22, 1998.
The amendments made by TRA and RRA 1998 therefore do not apply in
the present case.
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