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In general, the requirements of section 7430 are in the
conjunctive; i.e., the taxpayer must satisfy each of them in
order to succeed. See Corson v. Commissioner, 123 T.C. 202, 205-
206 (2004); Minahan v. Commissioner, 88 T.C. 492, 497 (1987).
Respondent concedes that Sandra (1) “substantially prevailed”
(sec. 7430(c)(4)(A)(i)), (2) exhausted available administrative
remedies (sec. 7430(b)(1)), and (3) met the net worth
4(...continued)
* * * * * * *
(g) Qualified Offer.--For purposes of subsection
(c)(4)--
(1) In general.–-The term “qualified offer” means
a written offer which--
(A) is made by the taxpayer to the
United States during the qualified offer
period
(B) specifies the offered amount of the
taxpayer’s liability (determined without
regard to interest);
(C) is designated at the time it is made
as a qualified offer for purposes of
this section; and
(D) remains open during the period
beginning on the date it is made and ending
on the earliest of the date the offer is
rejected, the date the trial begins, or the
90th day after the date the offer is made.
The “qualified offer” alternative (secs. 7430(c)(4)(E) and (g))
was enacted after the petition in the instant case was filed; it
applies to costs incurred after January 18, 1999. Secs. 3101(e)
and (g) of the Internal Revenue Service Restructuring and Reform
Act of 1998, Pub. L. 105-206, 112 Stat. 685, 728, 729.
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