- 7 -
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)–-
5(...continued)
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011