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Sess. (Sept. 26, 1997), reprinted in 97 TNT 188-76 (“We
recommend that Congress also amend the definition of ‘position of
the United States’ * * * [to refer] to the date of the issuance
of the first notice of proposed deficiency”). Despite having the
specific fact called to Congress’s attention, Congress passed the
RRA 1998 legislation without making any conforming amendment to
section 7430(c)(7).
Moreover, we are mindful that the RRA 1998 amendment to
section 7430 is not the first time Congress rejected adding the
30-day letter to section 7430(c)(7). The first time Congress
rejected adding the 30-day letter to section 7430(c)(7) was in
TAMRA in 1988. The Senate amendment in TAMRA to section
7430(c)(7) would have included the 30-day letter as a “position”
of the Government under section 7430(c)(7). As with the proposed
RRA 1998 amendment to section 7430(c)(7), Congress rejected the
proposed amendment to section 7430(c)(7) in TAMRA. See H. Conf.
Rept. 100-1104 (Vol. II), at 225-226 (1988), 1988-3 C.B. 473,
715-716. In addition, despite the numerous amendments to section
7430 since the section was first enacted in 1982, the “position
of the United States” has never been defined in section
7430(c)(7) to include the 30-day letter. We find this fact
compelling.
If Congress had wanted the “position of the United States”
to include the 30-day letter, it could have explicitly said so.
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