- 16 -
section 7430 was effective with respect to proceedings commenced
after February 28, 1983. See TEFRA sec. 292(e)(1), 96 Stat. 574.
Section 7430 has been amended a number of times.10
A proceeding is "commenced" for purposes of the effective
date of section 7430 upon the filing of a petition for
redetermination of a deficiency under section 6213. Maggie
Management Co. v. Commissioner, 108 T.C. 430, 438 (1997). The
petitions in these consolidated cases were filed as early as 1983
and as late as 1994.11 Although several versions of section 7430
arguably are applicable in these cases, we do not dwell on the
point; petitioners do not qualify for relief under the provision
in any event.
Section 7430(a) provides the general rule that the
prevailing party may be awarded a judgment for reasonable
10 See Tax Reform Act of 1986 (TRA 1986), Pub. L. 99-514,
secs. 1551(a) and (h), 100 Stat. 2085, 2752-2753, applicable to
civil actions or proceedings commenced after December 31, 1985;
Technical and Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L.
100-647, secs. 6239(a) and (d), 102 Stat. 3342, 3743-3746,
applicable to proceedings commenced after November 10, 1988;
Taxpayer Bill of Rights 2, Pub. L. 104-168, secs. 701-704, 110
Stat. 1452, 1463-1464 (1996), applicable to proceedings commenced
after July 30, 1996; Taxpayer Relief Act of 1997 (TRA 1997), Pub.
L. 105-34, secs. 1285, 1453, 111 Stat. 788, 1038, 1055,
applicable to proceedings commenced after Aug. 5, 1997; and
Internal Revenue Service Restructuring and Reform Act of 1998
(RRA 1998), Pub. L. 105-206, sec. 3101, 112 Stat. 685, 727,
applicable to costs incurred more than 180 days after July 22,
1998 (i.e., Jan. 19, 1999).
11 The petition in the Dixon case (docket No. 9382-83) was
filed on Apr. 25, 1983.
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