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computation of petitioner’s tax liability for 1992 taking into
account the adjustments outlined in the stipulation of settled
issues filed on October 5, 1998, and the agreed allowance for the
net operating loss carryback from 1993 to 1992. The parties
stipulated that petitioner’s tax liability for 1992, including a
deficiency in the amount of $56,002, was $152,410. However,
after application of the agreed allowance for the net operating
loss carryback from 1993, and petitioner’s total tax payments in
the amount of $96,408, it was stipulated that petitioner was
entitled to a refund in the amount of $90,137 for 1992.
Petitioner thereafter filed his motion for litigation costs.
Discussion
We apply section 7430 as amended by the Taxpayer Bill of
Rights 2 (TBOR2), 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 February 20, 1997,
the amendments made by TBOR2 apply in the present case.6
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 1998), Pub. L. 105-206,
sec. 3101, 112 Stat. 685, 727-730. However, the amendments made
by TRA and RRA do not apply in the case of proceedings commenced
(continued...)
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