- 5 -
1998, the date on which respondent first mailed petitioner a
proposed settlement document.3 All of the costs associated with
attorney Giffin's services were incurred in 1997. Apparently,
attorney Curtin provided a portion of his services in 1997 and
another portion in 1998.
Discussion
We apply section 7430 as amended by the Taxpayer Bill of
Rights 2 (TBOR 2), Pub. L. 104-168, secs. 701-704, 110 Stat.
1452, 1463-1464 (1996). The amendments made by TBOR 2 apply in
the case of proceedings commenced after July 30, 1996. TBOR 2
secs. 701(d), 702(b), 703(b), and 704(b), 110 Stat. 1463-1464.
Inasmuch as the petition herein was filed on February 20, 1997,
the amendments made by TBOR 2 apply in the present case.4
A. Requirements for a Judgment Under Section 7430
3 In this regard, we ignore the proposed settlement
document mailed to petitioner's former attorney because attorney
Giffin had already been withdrawn and there is no indication that
the proposed settlement document mailed to attorney Giffin was
received by petitioner.
4 Congress has amended sec. 7430 twice since Taxpayer Bill
of Rights 2, Pub. L. 104-168, 110 Stat. 1452 (1996). First,
Congress amended sec. 7430 in the Taxpayer Relief Act of 1997
(TRA), Pub. L. 105-34, secs. 1285, 1453, 111 Stat. 788, 1038-
1039, 1055. Second, Congress amended sec. 7430 in the IRS
Restructuring and Reform Act of 1998 (RRA), Pub. L. 105-206, sec.
3101, 112 Stat. 685, 727-730. However, the amendments made by
TRA do not apply in the case of proceedings commenced before Aug.
5, 1997, and the amendments made by RRA apply only to costs
incurred more than 180 days after July 22, 1998. Inasmuch as the
petition herein was filed on Feb. 10, 1997, and all of the
claimed costs were incurred no later than May 18, 1998 (the trial
date), the amendments made by TRA and RRA do not apply in the
present case.
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