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Appeals, or (ii) the date of the notice of deficiency, sec.
7430(c)(7)(B); see also sec. 301.7430-3(a), (c), Proced. & Admin.
Regs. In the present case, the relevant position is that taken
by the Appeals Office in the notice of determination dated
September 9, 2002. Sec. 7430(c)(7)(B)(i).
A court proceeding, for purposes of section 7430, means any
civil action brought in a court of the United States, including
this Court, sec. 7430(c)(6), and the “position of the United
States” in a court proceeding is the position taken by the
Service in a judicial proceeding to which section 7430(a)
applies, sec. 7430(c)(7)(A). In this case, respondent’s
litigation position is that taken in his answer to petitioner’s
petition. Sec. 7430(c)(7)(A); see Huffman v. Commissioner, 978
F.2d 1139, 1148 (9th Cir. 1992), affg. in part, revg. in part and
remanding T.C. Memo. 1991-144.
Although respondent’s administrative and litigation
positions are often considered separately, we may consider them
together if respondent maintains the same position throughout the
administrative and litigation process. Huffman v. Commissioner,
supra at 1144-1147; Maggie Mgmt. Co. v. Commissioner, 108 T.C.
430, 442 (1997); Livingston v. Commissioner, T.C. Memo. 2000-387.
In the present case, respondent’s position in both the notice of
determination and the answer was that petitioner’s election to
allocate the joint liability under section 6015(c) was invalid
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