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decision within the meaning of section 7430(b)(4) inasmuch as
respondent maintained that petitioner’s case involved a
collection matter ineligible for an award of reasonable
administrative costs. See sec. 301.7430-3(a) and (b), Proced. &
Admin. Regs.5
During the hearing, counsel for petitioner stated that he
was uncertain whether respondent had issued a final decision
(within the meaning of section 7430(b)(4)) to petitioner for 1984
and 1985, and that the reference to respondent’s March 19, 1998,
letter was included in the petition because such letter was the
only communication that petitioner received from respondent that
arguably constituted a final decision.
Discussion
1. Jurisdiction
The Court’s jurisdiction under section 7430 normally is
dependent upon the filing of a petition within 90 days after the
Commissioner issues a decision granting or denying (in whole or
in part) a taxpayer’s application for an award of reasonable
administrative costs. Sec. 7430(f)(2). However, where the
Commissioner fails to issue a decision within 6 months of the
filing of such an application, a taxpayer may file a petition
5 We note that respondent’s motion to dismiss for lack of
jurisdiction filed in docket No. 3806-01 includes an allegation
that respondent’s letter dated Mar. 19, 1998, does not constitute
a final decision within the meaning of sec. 7430(b)(4).
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