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Discussion
A. In General
The Congress has provided for the awarding of litigation and
administrative costs to a taxpayer who satisfies a series of
requirements. Sec. 7430.4
4 Section 7430 provides, in pertinent part, as follows:
SEC. 7430. AWARDING OF COSTS AND CERTAIN FEES.
(a) In General.–-In any administrative or court
proceeding which is brought by or against the United States
in connection with the determination, collection, or refund
of any tax, interest, or penalty under this title, the
prevailing party may be awarded a judgment or a settlement
for–-
(1) reasonable administrative costs incurred in
connection with such administrative proceeding within
the Internal Revenue Service, and
(2) reasonable litigation costs incurred in
connection with such court proceeding.
(b) Limitations.--
* * * * * * *
(3) Costs denied where party prevailing
protracts proceedings.--No award for reasonable
litigation and administrative costs may be made
under subsection (a) with respect to any portion
of the administrative or court proceeding during
which the prevailing party has unreasonably
protracted such proceeding.
* * * * * * *
(c) Definitions.--For purposes of this section--
* * * * * * *
(continued...)
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Last modified: May 25, 2011