- 14 -
used throughout this Opinion will refer solely to court
proceedings.)
Following the enactment of section 7430, this Court held
that a "proceeding" was commenced with the filing of a petition
for redetermination of a deficiency. Whitesell v. Commissioner,
90 T.C. 702 (1988) (where the taxpayer's petition was filed
before February 28, 1983, but the motion for costs was filed
after such date, the case was commenced with the filing of the
petition, and the Court was therefore without authority to award
costs); see also Molsen v. Commissioner, 85 T.C. 485, 511 (1985);
Roberts v. Commissioner, T.C. Memo. 1987-391 n.21 ("The petition
in this case was filed in 1980 * * * [and] section 7430 is
therefore inapplicable."), affd. 860 F.2d 1235 (5th Cir. 1988).
Similarly, this Court has consistently looked to the filing
date of the taxpayer's petition in applying the effective date
provisions of the amendments to section 7430 enacted by TRA 1986
and TAMRA. See Estate of Satin v. Commissioner, T.C. Memo. 1994-
435; Buck v. Commissioner, T.C. Memo. 1993-16; Carey v.
Commissioner, T.C. Memo. 1992-338; Schaefer v. Commissioner, T.C.
Memo. 1991-426; Estate of Lenheim v. Commissioner, T.C. Memo.
1991-21; Lewis v. Commissioner, T.C. Memo. 1990-522; Fulkerson v.
Commissioner, T.C. Memo. 1990-276; Blanco Invs. & Land, Ltd. v.
Commissioner, T.C. Memo. 1988-175; see also Smith v.
Commissioner, T.C. Memo. 1990-430, and cases cited therein. We
note that in these cases, our holding that a "proceeding" is
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