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determine when the position of the United States was established,
the Senate amendment provides as follows:
(7) Position of United States.--The term
"position of the United States" means the position
taken by the United States in the proceeding to which
subsection (a) applies as of the later of --
(A) the date of the first letter of proposed
deficiency which allows the taxpayer an
opportunity for administrative review in the
Internal Revenue Service Office of Appeals (or if
earlier, the date of the notice of deficiency), or
(B) the date by which the taxpayer has
presented the relevant evidence within the control
of the taxpayer and legal arguments with respect
to such proceeding to examination or service
center personnel of the Internal Revenue Service.
134 Cong. Rec. 24221 (Sept. 16, 1988). The TAMRA conference
report describes the Senate provision as follows:
In determining whether the position of the United
States was substantially justified, the position of the
United States is determined as of the later of (1) the
date of the first letter of proposed deficiency
(generally the 30-day letter) that allows the taxpayer
an opportunity for administrative review in the IRS
Appeals Office (or, if no letter of proposed deficiency
is sent, the date of the notice of deficiency described
in section 6212 of the Code), or (2) the date by which
the relevant evidence under the control of the
taxpayer, as well as relevant legal arguments, with
respect to such action have been presented by the
taxpayer to IRS examination or Service Center
personnel.
H. Rept. 100-1104, supra at 225-226, 1988-3 C.B. at 715-716. The
TAMRA conference report states:
The conference agreement follows the Senate amendment,
with the modification that the position of the United
States is determined as of the earlier of (1) the date
of the receipt by the taxpayer of the notice of the
decision of the IRS Office of Appeals, or (2) the date
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