- 8 -
564, 568 (1979).
Petitioner next argues that at the time its cause of action
for review of respondent’s denial of interest abatement “began to
accrue”, which in petitioner’s view was April 27, 1998, the date
of the final determination letter, section 7430(c)(4)(D)
contained an erroneous cross-reference to a nonexistent
subparagraph of subsection 7430(c)(4)(A). Because of this
erroneous cross-reference, petitioner contends, section
7430(c)(4)(D) did not apply to section 6404(g) (the predecessor
of section 6404(i)), or could not have been read by a taxpayer to
apply, on the date petitioner’s cause of action began to accrue.
Petitioner is correct that section 7430(c)(4) as originally
enacted contained an erroneous cross-reference. As originally
enacted on August 5, 1997, section 7430(c)(4)(D) read as follows:
(D) Special rules for applying net worth requirement. In
applying the requirements of section 2412(d)(2)(B) of title
28, United States Code, for purposes of subparagraph
(A)(iii) of this paragraph * * * [Taxpayer Relief Act of
1997, Pub. L. 105-34, sec. 1453, 111 Stat. 788, 1055;
emphasis added.]
On August 5, 1997, paragraph (c)(4) of section 7430 contained no
such “subparagraph (A)(iii)”. An earlier version of paragraph
(c)(4) of section 7430, prior to its amendment on July 30, 1996,
did contain such a reference, reading as follows:
(c) Definitions.
For purposes of this section--
* * * * * * *
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