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available as a carryover to post-docketed years; i.e., to 1995
and subsequent years. In opposing respondent's motion,
petitioner relied heavily on McGowan v. Commissioner, 67 T.C. 599
(1976).
The Court entered an Order and Decision on September 29,
1999, granting respondent’s motion for entry of decision and
holding that it was in the interests of justice to accept
respondent’s unilateral concessions.
Petitioner thereafter filed his motion for administrative
and litigation costs. In accordance with section 7430 and Rule
232, the decision entered on September 29, 1999, was vacated and
set aside.
Discussion
We apply section 7430 as most recently amended by Congress
in the IRS Restructuring and Reform Act of 1998 (RRA 1998), Pub.
L. 105-206, sec. 3101, 112 Stat. 685, 727-730. However, certain
of the amendments made by RRA 1998 to section 7430 (regarding the
reasonableness of costs, the type of recoverable costs, and other
provisions that are not at issue herein) apply only to costs
incurred after January 18, 1999. To the extent of the portion of
the claimed costs incurred on or before January 18, 1999, we
apply section 7430 as amended by the Taxpayer Relief Act of 1997
(TRA), Pub. L. 105-34, secs. 1285, 1453, 111 Stat. 1038-1039,
1055.
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