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1998, constituted a final decision of the Internal Revenue
Service for the years 1984 and 1985 within the meaning of section
7430(b)(4), respondent is entitled to judgment on the ground that
petitioner failed to file his application for reasonable
administrative costs within 90 days of March 19, 1998, as
required by section 7430(b)(4). Petitioner filed an objection to
respondent’s motion in which he argued that his application for
reasonable administrative costs was timely filed with respondent
within 90 days of respondent’s final determination dated
September 13, 2000, that was issued pursuant to section 6404.
This matter was called for hearing at the Court’s motions
session in Washington, D.C. Counsel for both parties appeared at
the hearing and offered oral argument.
During the hearing, counsel for respondent informed the
Court that respondent was seeking judgment on the pleadings on
the narrow ground that, insofar as the petition appeared to
allege that respondent’s March 19, 1998, letter was a final
decision within the meaning of section 7430(b)(4), petitioner is
not entitled to an award of reasonable administrative costs
because he failed to file his application therefor with
respondent within the 90-day period prescribed in section
7430(b)(4). However, counsel for respondent also informed the
Court that respondent considered it “debatable” whether his
letter dated March 19, 1998, could be characterized as a final
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