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On November 8, 1996, petitioner submitted her motion for
costs.10 Thereupon, by Order dated November 19, 1996, the Court
vacated the decision previously entered and filed the form of
decision as a stipulation of settlement. See Rule 232(f).
OPINION
We apply section 7430 as amended by the Technical and
Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, sec.
6239(a), 102 Stat. 3342, 3743-3746.11
Under section 7430(a), a judgment for costs may only be
awarded if a taxpayer: (1) Is the "prevailing party"; (2) has
exhausted his or her administrative remedies within the IRS with
respect to an award of litigation costs; and (3) did not
unreasonably protract the proceedings. Sec. 7430(a), (b)(1),
10 In her motion, petitioner prayed for an award of costs in
the amount of $4,419.91. Petitioner subsequently revised this
amount to include actual costs incurred after the motion was
filed. Petitioner now requests an award of costs in the amount
of $4,577.22, consisting of the following:
Attorney's fees (32.4 hours at $130/hour) $4,212.00
Filing fee/other costs and expenses 365.22
4,577.22
11 Technical and Miscellaneous Revenue Act of 1988, (TAMRA)
Pub. L. 100-647, sec. 6239(d), 102 Stat. 3746 is generally
applicable to proceedings commenced after Nov. 10, 1988. TAMRA
sec. 6239(d), 102 Stat. 3746. Congress amended sec. 7430 most
recently in the Taxpayer Bill of Rights 2 (TBOR2), Pub. L. 104-
168, secs. 701-704, 110 Stat. 1452, 1463-1464. However, the
amendments made by TBOR2 apply only in the case of proceedings
commenced after July 30, 1996. TBOR2 secs. 701(d), 702(b),
703(b), and 704(b), 40 Stat. 1463-1464. Inasmuch as the petition
was filed on June 12, 1996, the amendments made by TBOR2 do not
apply in the present case.
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