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more individuals who perform services for the taxpayer, provide
the taxpayer with a written notice of the provisions of this
section.” Small Business Job Protection Act of 1996 sec.
1122(a), 110 Stat. 1766. On brief, petitioner alleges that it
learned of the existence of Section 530 only through the June 8,
2001, notice of determination, which postdated by a substantial
margin the commencement on July 1, 1999, of the underlying
employment tax audit. Petitioner then states:
The inaction of Respondent in not providing Petitioner
with the required Sect. 530(e)(1) notice constitutes a
serious Constitutional violation of due process rights
guaranteed to Petitioner, and Petitioner moves this
Court to allow it to recover its legal fees, since the
conduct against Petitioner by Respondent is so
egregious.
To the extent that petitioner’s due process contentions take
the form of a claim for litigation or administrative costs and
fees under section 7430, such claim is premature. Rule
231(a)(2), as pertinent here, specifies that the appropriate time
to seek recovery of legal costs follows service of a written
opinion. See McWilliams v. Commissioner, 104 T.C. 320, 327
(1995); Groetzinger v. Commissioner, 87 T.C. 533, 548 (1986).
Furthermore, even if petitioner’s allegations might be read
as a plea encompassing other remedies, petitioner has failed to
show that its situation satisfies the prerequisites for relief
under the Due Process Clause. As this Court has noted, even in a
criminal context defendants are generally required to establish
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