Jerry and Patricia A. Dixon - Page 18




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          not qualify for an award of attorney's fees and costs under                 
          section 7430.12                                                             
               B.  Section 6673                                                       
               Section 911 of the Revenue Act of 1926, ch. 27, 44 Stat. 9,            
          109, provided for an award of damages to the United States in the           
          event a taxpayer instituted a case in the Board of Tax Appeals              
          for purposes of delay.  This provision was later adopted as                 
          section 6673 of the Internal Revenue Code of 1954.                          
          Congress amended section 6673 under the Omnibus Budget                      
          Reconciliation Act of 1989 (OBRA 1989), Pub. L. 101-239, sec.               
          7731(a), 103 Stat. 2106, 2400, to provide for an award of costs,            
          expenses, and attorney's fees where an attorney, including an               
          attorney appearing on behalf of the Commissioner, has                       
          unreasonably and vexatiously multiplied the proceedings in any              
          case.  Section 6673(a)(2) is derived from section 1927 of the               
          Judicial Code, 28 U.S.C. section 1927 (1988).  See H. Rept. 101-            
          247, at 1399-1400 (1989).                                                   
          Section 6673(a)(2) provides in pertinent part:                              
                    SEC. 6673(a)(2). Counsel's liability for excessive                
               costs.–-Whenever it appears to the Tax Court that any                  
               attorney or other person admitted to practice before                   


          12  Messrs. Izen's and Jones' reliance on 5 U.S.C. sec. 504                 
          (1994) and 28 U.S.C. sec. 2412 (1994) is misplaced.  Both                   
          provisions, which largely mirror sec. 7430 by providing that an             
          award may only be made to a "prevailing party", state that they             
          are not applicable where an award may be made under sec. 7430.              
          See 5 U.S.C. sec. 504(f) and 28 U.S.C. sec. 2412(e); see also               
          Mauerman v. Commissioner, T.C. Memo. 1995-237.                              





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