- 6 -
Section 301.7430-2(b)(1), Proced. & Admin. Regs., contains
seven requirements, all but one of which respondent agrees
petitioner has met. As explained above, respondent contends that
petitioner’s recovery is limited to costs incurred, in this case,
after the mailing of the notice of deficiency.
Section 301.7430-2(b)(2), Proced. & Admin. Regs., is
entitled “Determination by court”. That section defines the
circumstances where the Court may award reasonable administrative
costs, but does not provide the Court with authority or a basis
on which to vary from the statutory limitation of reasonable
administrative costs incurred (in this case) after the date of
the notice of deficiency. See sec. 7430(c)(2)(B).
Finally, section 301.7430-3(a), Proced. & Admin. Regs.,
describes an “administrative proceeding generally * * * [as] any
procedure or other action before the Internal Revenue Service
that is commenced after November 10, 1988.” That procedural
regulation also describes specific proceedings that are not
“administrative proceedings” within the purview of section 7430.
Petitioner relies on the broad definition of administrative
proceedings in support of her argument that she is entitled to
the administrative costs incurred prior to respondent’s issuance
of the notice of deficiency.
We are sympathetic to petitioner’s cause. She is obviously
qualified to receive appropriate costs, but for the statutory
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011