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6-month period set forth in section 301.7430-2(c)(6), Proced. &
Admin. Regs.,4 expired as of March 19, 2001--the date that the
petition was filed.
In the meantime, on September 6, 2001, petitioner filed with
the Court a second petition for administrative costs, which
petition initiated the instant case, again seeking a recovery in
respect of the taxable years 1984 and 1985. Paragraph 4(b) of
the petition states: “On March 19, 1998, Respondent admitted to
the erroneous assessments and refunded excess taxes, and abated
penalties and interest thereon, showing that Petitioner
substantially prevailed as to the amount in controversy and the
most significant issues.”
In response to the petition, respondent filed a motion for
judgment on the pleadings. Respondent asserts that, insofar as
petitioner contends that respondent’s letter dated March 19,
3(...continued)
such a petition must be filed with the Court no later than 90
days after the date that the Internal Revenue Service mails its
notice of decision regarding a request for administrative costs.
4 Sec. 301.7430-2(c)(6), Proced. & Admin. Regs., provides
in pertinent part:
If the Internal Revenue Service does not respond on the
merits to a request by the taxpayer for an award of
reasonable administrative costs filed under paragraph
(c)(1) of this section within 6 months after such
request is filed, the Internal Revenue Service’s
failure to respond may be considered by the taxpayer as
a decision of the Internal Revenue Service denying an
award for reasonable administrative costs.
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Last modified: May 25, 2011