- 21 -
would have added the issuance of the 30-day letter to the
instances in which the Government is defined as having taken a
“position”. See H.R. 2292, sec. 301(B), 105th Cong., 1st Sess.
(1997); S. 1096, sec. 301(B), 105th Cong., 1st Sess. (1997).
This proposed amendment to subsection (c)(7) never became law,
however. It was omitted from subsequent versions of the bill.
In instances such as this, where language is included in an
earlier version of a bill but is deleted prior to enactment, we
may presume that the deletion was intentional. See Keene Corp.
v. United States, 508 U.S. 200, 208 (1993); Russello v. United
States, 464 U.S. 16, 23-24 (1983). At a minimum, the attempt to
amend subsection (c)(7) demonstrates that Congress was aware of
this provision, but chose not to amend it.
Further, Congress received testimony from both the
Administration and the private sector during congressional
hearings on the RRA 1998 amendment to section 7430. See
testimony of Donald Lubick, Assistant Secretary of Treasury (Tax
Policy), Hearings on H.R. 2292, 105th Cong., 1st. Sess. (Sept.
26, 1997). The American Bar Association (Tax Section)
specifically requested that Congress amend section 7430(c)(7) to
add the 30-day letter to the situations in which the Government
is defined as having taken a position. See testimony of Pamela
F. Olson, Vice Chair, Committee Operations, Section of Taxation,
American Bar Association, Hearings on H.R. 2292, 105th Cong., 1st
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