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105-34, sec. 1453, 111 Stat. 788, 1055. The erroneous reference
was corrected by Congress in the IRS Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 6014(e), 112 Stat. 685, 820,
enacted on July 22, 1998, which amended the reference to
“subparagraph (A)(iii)” to read “subparagraph (A)(ii)” in
section 7430(c)(4)(D).
With respect to the consequences that petitioner would
ascribe to this drafting error, the short answer is that Congress
made the corrective amendment retroactive, i.e., effective for
proceedings commenced after August 5, 1997, the date of original
enactment of section 7430(c)(4)(D). See IRS Restructuring and
Reform Act of 1998, Pub. L. 105-206, secs. 6014, 6024, 112 Stat.
685, 826. The corrected version “[takes] effect as if included
in the [provision] of the Taxpayer Relief Act of 1997 to which
[it] relate[s].” Id. Thus, the corrected version of section
7430(c)(4)(D) applies to this proceeding.
Moreover, the corrective amendment was enacted on July 22,
1998, well before petitioner commenced this proceeding on October
13, 1998. In addition, we think the nature of the error, and the
actual intent of the uncorrected version of section
7430(c)(4)(D), were at all times reasonably clear. The
legislative history reveals that section 7430(c)(4)(D) was always
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