Mardi Rustam - Page 7

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          remedy.  Pursuant to section 6330(d), petitioner has 30 days to             
          file an appeal with the appropriate U.S. District Court.                    
          Motion for Reasonable Litigation Costs                                      
               Section 7430(a) provides that the prevailing party in a                
          court proceeding brought by or against the United States in                 
          connection with the determination or collection of a tax,                   
          interest, or penalty may recover reasonable litigation costs.6              
          Section 7430(c)(4)(A) defines “prevailing party” as follows:                
               (4) Prevailing Party.--                                                
                    (A) In general.--The term “prevailing party” means                
               any party in any proceeding to which subsection (a)                    
               applies (other than the United States or any creditor                  
               of the taxpayer involved)–-                                            

          Where notice of a motion is not provided, objection to the motion           
          is assumed by this Court.  Id.  Accordingly, petitioner’s                   
          objection to respondent’s motion to dismiss was assumed, and                
          petitioner has been permitted ample opportunity to voice the                
          objection to this Court.                                                    
               6Sec. 7430(a) provides in part:                                        
               SEC. 7430.  AWARDING OF COSTS AND CERTAIN FEES.                        
                    (a)  In General.–-In any * * * 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–-                        
                         *    *    *    *    *    *    *                              
                         (2) reasonable litigation costs incurred in                  
                    connection with such court proceeding.                            

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Last modified: May 25, 2011