Pizza Industries, Inc., Domino's Pizza - Page 7




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          submitted its motion for an award of administrative and                     
          litigation costs.  Two days later, on August 12, 1998, the Court            
          vacated its Decision, recharacterized the form of decision as a             
          stipulation of settlement, and filed petitioner's motion for an             
          award of costs.                                                             
          Discussion                                                                  
               We apply section 7430 as amended by the Taxpayer Bill of               
          Rights 2 (TBOR 2), Pub. L. 104-168, secs. 701-704, 110 Stat.                
          1452, 1463-1464 (1996).  The amendments made by TBOR2 apply in              
          the case of proceedings commenced after July 30, 1996.  See TBOR2           
          secs. 701(d), 702(b), 703(b), and 704(b), 110 Stat. 1463-1464.              
          Inasmuch as the petition herein was filed on May 16, 1997, the              
          amendments made by TBOR2 apply in the present case.6                        
               A. Requirements for a Judgment Under Section 7430                      
               A judgment for administrative costs incurred in connection             


               6  Congress has amended sec. 7430 twice since the Taxpayer             
          Bill of Rights 2, Pub. L. 104-168, 110 Stat. 1452 (1996).  First,           
          Congress amended sec. 7430 in the Taxpayer Relief Act of 1997               
          (TRA), Pub. L. 105-34, secs. 1285, 1453, 111 Stat. 788, 1038-               
          1039, 1055.  Second, Congress amended sec. 7430 in the IRS                  
          Restructuring and Reform Act of 1998 (RRA 1988), Pub. L. 105-206,           
          sec. 3101, 112 Stat. 685, 727-730.  However, the amendments made            
          by TRA do not apply in the case of proceedings commenced before             
          Aug. 5, 1997, and the amendments made by RRA 1998 apply only to             
          costs incurred more than 180 days after July 22, 1998.  The                 
          petition herein was filed on May 16, 1997, and petitioner has not           
          claimed costs incurred more than 180 days after July 22, 1998.              
          The amendments made by TRA and RRA 1998 therefore do not apply in           
          the present case.                                                           




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