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provisions of section 7430(c)(2)(B) limiting administrative costs
to those incurred after a particular event (in this case the
mailing of the notice of deficiency). We also note that
respondent is in agreement that petitioner is entitled to all
administrative costs permitted by the statute. It is also clear
that Congress was sympathetic to taxpayers’ inability to obtain
costs, in appropriate circumstances, that were incurred earlier
than the time prescribed by section 7430(c)(2)(B). Congress,
however, did not see fit to retroactively extend the modification
of the period for recovery of additional administrative costs to
the period of time within which petitioner incurred the costs in
question. Accordingly, we are bound by Congress’s clear and
unequivocal mandate.
To reflect the foregoing,
An order and decision will be
entered granting respondent’s
Motion For Summary Judgment and
approving respondent’s notice of
decision regarding the amount of
costs to which petitioner is
entitled.
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Last modified: May 25, 2011