- 20 -
but several factors support the opposite conclusion–-Congress
specifically rejected adding the 30-day letter to the instances
in which the Government is considered to have taken a position.
The first factor we rely upon to find that Congress
specifically rejected adding the 30-day letter to the definition
of “position” in section 7430 is that Congress failed to amend
subsection (c)(7) in RRA 1998 even though Congress amended
subsection (c)(2) to include within the definition of “reasonable
administrative costs” those costs incurred on or after the date
on which the 30-day letter is sent. “Where language is included
in one section of a statute but omitted in another section of the
same statute, it is generaly presumed that the disparate
inclusion and exclusion was done intentionally and purposely.”
United States v. Lamere, 980 F.2d 506, 513 (8th Cir. 1992); see
also 2B Singer, Sutherland Statutory Construction, sec. 51.02, at
122-123 (5th ed. 1992). More substantial evidence exists here to
persuade us that we cannot attribute Congress’ failure to amend
subsection (c)(7) to mere congressional inadvertence or
oversight.
First, the original version of the RRA 199812 amendment to
section 7430 included an amendment to subsection (c)(7) that
mirrored that of subsection (c)(2). This proposed amendment
12 RRA 1998 was originally introduced as the Internal
Revenue Service Restructuring and Reform Act of 1997. H.R. 2292,
105th Cong., 1st Sess. (1997).
Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 NextLast modified: May 25, 2011