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100-647, sec. 6239(a), 102 Stat. 3342, 3743-3747, effective with
respect to proceedings commenced after November 10, 1988.
Section 7430 was amended most recently by the Taxpayer Bill of
Rights 2, Pub. L. 104-168, secs. 701-704, 110 Stat. 1452,
1463-1464 (1996), effective with respect to proceedings commenced
after July 30, 1996.
In order for this Court to award reasonable administrative
and litigation costs under section 7430, seven requirements must
be met. The record must show that:
(1) The moving party filed a timely motion for an award of
reasonable administrative and litigation costs. Rule 231(a). We
find that petitioners met this requirement.
(2) The moving party substantially prevailed in the
administrative proceeding and the proceeding in this Court.
Sec. 7430(c)(4)(A)(i). Respondent concedes that petitioners met
this requirement.
(3) The moving party did not unreasonably protract the
administrative proceeding or the proceeding in this Court.
Sec. 7430(b)(4). Respondent concedes that petitioners met this
requirement.
(4) The Commissioner's position in the administrative
proceeding and the proceeding in this Court were not
substantially justified in law or in fact.5 Sec.
5 In relevant part, the Taxpayer Bill of Rights 2 (TBR2),
Pub. L. 104-168, secs. 701-704, 110 Stat. 1452, 1463-1464 (1996),
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Last modified: May 25, 2011