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notices of intent to levy as notices of deficiency for purposes
of section 7430(c). Respondent concedes that it was an error not
to issue a notice of deficiency for amounts in excess of
the amounts shown on petitioner's 1984 and 1985 returns.2
The parties agree that respondent was not required to issue
a notice of deficiency for 1986 because the amount of tax
assessed was equal to the amount of tax liability shown on
petitioner's 1986 return. Secs. 6213(a), 6211(a).
2. Discussion
Section 7430(c)(2) is unambiguous: Reasonable
administrative costs include only costs that occur after
respondent issues a notice of deficiency or Appeals issues a
notice of decision. Sec. 7430(c)(2). Petitioner is not entitled
to an award of administrative costs under section 7430(c) because
neither event has occurred. Congressional intent can be shown
by comparing the Senate and conference versions of the TAMRA
provision which defined "position of the United States". To
2 Sec. 6213(a) provides in pertinent part:
Except as otherwise provided in section 6851, 6852, or
6861 no assessment of a deficiency in respect of any
tax * * * and no levy or proceeding in court for its
collection shall be made, begun, or prosecuted until
such notice has been mailed to the taxpayer, nor until
the expiration of such 90-day or 150-day period, as the
case may be, nor, if a petition has been filed with the
Tax Court, until the decision of the Tax Court has
become final. * * *
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