- 5 -
Commissioner, supra, is not controlling precedent. In addition,
petitioners argue that the reasoning in Ball is flawed on the
ground that "it is unreasonable to interpret the 'flush language'
of subsection (c)(2) in a way that effectively narrows the scope
of section 7430's unambiguous and broad inclusion of collection
actions within the meaning of administrative proceedings".
Discussion
We begin our analysis with the observation that, as a
sovereign, the United States is immune from suit except to the
extent that it specifically consents to be sued. See United
States v. Sherwood, 312 U.S. 584, 586 (1941). The scope of a
waiver of sovereign immunity is to be strictly construed in favor
of the sovereign. See Department of the Army v. Blue Fox, Inc.,
525 U.S. 255, ___, 119 S. Ct. 687, 691 (1999), and cases cited
therein.
In the Tax Equity and Fiscal Responsibility Act of 1982
(TEFRA), Pub. L. 97-248, sec. 292(a), 96 Stat. 324, 572, Congress
redesignated section 7430 section 7431 and enacted a new section
7430 which provided that certain prevailing parties would be
permitted to recover reasonable litigation costs from the United
States in cases brought by or against the United States to
determine, collect, or refund any tax, interest, or penalty.
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