- 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 (citingPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011