Francesca Cappucci - Page 7

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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                  

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