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The statute clearly provides otherwise. Section 6404(i)
grants Tax Court jurisdiction over abatement review actions
brought by taxpayers meeting “the requirements referred to in
section 7430(c)(4)(A)(ii)”. One such requirement referred to in
section 7430(c)(4)(A)(ii) is section 2412(d)(2)(B) of title 28 of
the United States Code. Section 7430(c)(4)(D) provides “special
rules” for applying the requirements of section 2412(d)(2)(B) of
title 28 “for purposes of” section 7430(c)(4)(A)(ii). (Emphasis
added.) Nothing in the language of section 7430(c)(4)(D) limits
its application to awards of costs and fees. Indeed, without
incorporation of section 7430(c)(4)(D) by section 6404(i), there
would be no express statutory basis for Tax Court jurisdiction
over an action for review of abatement brought by an estate.2a
2a Since 28 U.S.C. sec. 2412(d)(2)(B) (1994) (as in effect
on Oct. 22, 1986) by its terms applies only to “an individual * *
* or * * * any owner of an unincorporated business, or any
partnership, corporation, association, unit of local government,
or organization, * * * or a cooperative association”, that
section standing alone does not provide a clear basis to discern
whether or how an estate might meet its requirements. Cf. Estate
of Hubberd v. Commissioner, 99 T.C. 335 (1992). However, prior
to enactment of sec. 7430(c)(4)(D), this Court and others held
that 28 U.S.C. sec. 2412(d)(2)(B) as used in sec.
7430(c)(4)(A)(ii) should be construed to entitle estates to seek
an award of litigation costs. See, e.g., Estate of Woll v.
United States, 44 F.3d 464, 467-468 (7th Cir. 1994); Estate of
Hubberd v. Commissioner, supra. Recognizing the statutory
ambiguities addressed in those and similar cases, Congress added
sec. 7430(c)(4)(D) with the specific intent of clarifying the net
worth limitations applicable to estates, trusts, and individuals
filing jointly, thereby rendering those cases moot. See H. Rept.
105-148 at 638-639 (1997) (“Although the net worth requirements
are explicit for individuals, corporations, and partnerships, it
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