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for summary judgment. In the motion to withdraw, petitioner
stated that she intended to file a motion for an award of costs
within 30 days.
In an Order dated August 7, 2001, the Court stated that
petitioner’s motion for summary judgment lacked merit;
nevertheless, the Court granted petitioner’s motion to withdraw
inasmuch as respondent did not oppose such action.
On September 26, 2001, petitioner filed her motion for an
award of costs. On November 28, 2001, respondent filed a
response, together with a supporting memorandum and Declaration,
objecting to the granting of petitioner’s motion. Thereafter, on
January 14, 2002, petitioner filed a reply, and on January 22,
2002, respondent filed a response.
Discussion
We apply section 7430 as amended by Congress in the Internal
Revenue Service Restructuring and Reform Act of 1998 (RRA 1998),
Pub. L. 105-206, sec. 3101, 112 Stat. 685, 727.5
A. Requirements For a Judgment Under Section 7430
Under section 7430(a), a judgment for litigation costs
incurred in connection with a court proceeding may be awarded
only if a taxpayer: (1) Is the prevailing party; (2) has
exhausted his or her administrative remedies within the IRS; and
5 Sec. 7430 was amended most recently by Congress in the
Community Renewal Tax Relief Act of 2000 (CRTRA), Pub. L. 106-
554, sec. 319(25), 114 Stat. 2763A-587, 2763A-647. The
amendment, which is effective on the date of enactment of CRTRA
(Dec. 21, 2000), affects only sec. 7430(c)(3) and is purely
clerical in nature.
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