Hung N. Nguyen - Page 7

                                        - 7 -                                         
          of Maryland for both Lilly Phan and Anna Phan.6                             
               A hearing was held on petitioner’s motion for summary                  
          judgment on August 28, 2002.                                                
               Following the hearing with this Court, respondent forwarded            
          the certified copies of the Affidavits of Parentage and birth               
          certificates to the assigned Appeals officer.  After receiving              
          these documents, respondent settled the case within 2 weeks.                
               On October 23, 2002, petitioner filed his motion for an                
          award of costs.  On January 22, 2003, respondent filed an                   
          objection to petitioner’s motion for an award of costs.                     
          Thereafter, on March 14, 2003, petitioner filed a reply, and on             
          April 21, 2003, 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. 727.7                                 




               6  The certified copies of the Affidavits of Parentage are             
          signed by the State Registrar of Vital Records with the following           
          declaration: “I HEREBY CERTIFY THAT THE ATTACHED IS A TRUE COPY             
          OF A RECORD ON FILE IN THE DIVISION OF VITAL RECORDS”.  The                 
          certified copies of the affidavits are stamped “VALID ONLY WITH             
          IMPRESSED SEAL”.                                                            
               7  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-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.              





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011