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these situations alone, section 7430(c)(2) allows for the
recovery of administrative costs incurred from the date of the
30-day letter.
B. The Reviewer’s Proposal
Petitioners claim that respondent did take a “position” as
manifested in the reviewer’s proposal. Specifically, petitioners
argue that the reviewer’s proposal constitutes a “notice of
deficiency” for purposes of section 7430(c)(7) and that,
accordingly, the date on which it was submitted for review to the
District Counsel, namely March 27, 1998, is the date on which
respondent took a position. We disagree.
The reviewer’s proposal is not a notice of deficiency for
purposes of section 7430(c)(7). A statutory notice of deficiency
has a specific, technical meaning. A “notice of deficiency” is
defined in section 6212(a) as a notice from the Secretary sent to
the taxpayer by certified or registered mail in which the
Secretary has determined that there is a deficiency in respect of
any tax imposed by subtitle A or B or chapter 41, 42, 43, or 44.
See Shut Out Dee-Fence, Inc. v. Commissioner, 77 T.C. 1197, 1200-
1201 (1981). The plain language of section 6212(a) requires that
the notice, at a minimum, indicate that the Commissioner
determined that a deficiency exists for a particular year,
specify the amount of the deficiency, and be sent to the
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