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with the Court within the 90-day period following the expiration
of such 6-month period. Sec. 301.7430-2(c)(6), Proced. & Admin.
Regs.
Petitioner filed his application for an award of reasonable
administrative costs with respondent on December 8, 2000. The 6-
month period referred to in section 301.7430-2(c)(6), Proced. &
Admin. Regs., expired with respect to petitioner’s application on
June 8, 2001. In light of respondent’s failure to issue a
decision regarding petitioner’s application, petitioner filed
with the Court a timely petition on September 6, 2001. Under the
circumstances, there is no dispute between the parties regarding
the Court’s jurisdiction with regard to this matter.
2. Petitioner’s Claim for Administrative Costs
Section 7430(b)(4) provides:
(b) Limitations.--
(4) Period For Applying To IRS For
Administrative Costs.–-An award may be made under
subsection (b) by the Internal Revenue Service for
reasonable administrative costs only if the
prevailing party files an application with the
Internal Revenue Service for such costs before the
91st day after the date on which the final
decision of the Internal Revenue Service as to the
determination of the tax, interest, or penalty is
mailed to such party.
Section 301.7430-2(c), Proced. & Admin. Regs., provides in
pertinent part:
(5) Period for requesting costs from the Internal
Revenue Service. To recover reasonable administrative
costs pursuant to section 7430 and this section, the
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Last modified: May 25, 2011