- 11 -
Stipulation of Settled Issues resulted in "no-change" for
petitioner as to the Ohanesian-related items.
Discussion
We must decide whether petitioner is entitled to reasonable
litigation and administrative costs pursuant to section 7430.
Section 7430(a) provides that the prevailing party in any
administrative or court proceeding may be awarded a judgment for
(1) reasonable administrative costs incurred in connection with
such administrative proceeding within the IRS, and (2) reasonable
litigation costs incurred in connection with such court
proceeding.
Congress has enacted and amended several versions of section
7430. As originally enacted by the Tax Equity and Fiscal
Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, sec. 292(a),
96 Stat. 324, 572, section 7430 was applicable to "civil actions
or proceedings commenced after February 28, 1983." TEFRA sec.
292(e)(1), 96 Stat. 574.
In 1986 and 1988, Congress extensively amended section 7430.
The amendments enacted by the Tax Reform Act of 1986 (TRA 1986),
Pub. L. 99-514, sec. 1551, 100 Stat. 2085, 2752-2753, generally
apply to "civil actions or proceedings commenced after December
31, 1985." TRA 1986 sec. 1551(h)(1), 100 Stat. 2753. The
amendments enacted by the Technical and Miscellaneous Revenue Act
of 1988 (TAMRA), Pub. L. 100-647, sec. 6239(a), 102 Stat. 3342,
3743-3746, generally apply to "proceedings commencing after
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