- 8 -
1390, 1395 (9th Cir. 1991), affg. T.C. Memo. 1990-160; Powers v.
Commissioner, supra at 471; Sokol v. Commissioner, 92 T.C. 760,
767 (1989).
The term "administrative proceeding" means any procedure or
other action before the IRS. Sec. 7430(c)(5). The term
"reasonable administrative costs" includes only the costs
incurred on or after the earlier of (i) the date of the receipt
by the taxpayer of the notice of the decision of the IRS Office
of Appeals (Appeals Office), or (ii) the date of the notice of
deficiency. Sec. 7430(c)(2). The "position of the United
States" is the position taken in an administrative proceeding
fixed by the earlier of the date the taxpayer receives the
decision of the Appeals Office, or the date of the notice of
deficiency in the case. Sec. 7430(c)(7)(B).
As there is no evidence of the receipt by petitioner of a
decision by the Appeals Office, the relevant document is the
notice of deficiency. The position of the United States in the
administrative proceeding was determined by the notice of
deficiency issued January 9, 1996.
Respondent took a position in the judicial proceeding on
June 3, 1996, when the answer was filed in the case. See sec.
7430(c)(7)(A); California Marine Cleaning, Inc. v. Commissioner,
T.C. Memo. 1998-311; Kahn-Langer v. Commissioner, T.C. Memo.
1995-527, Lockett v. Commissioner, T.C. Memo. 1994-144 (citing
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