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provision to mean that if a case is not removed from the trial
calendar more than 30 days before the case is set for trial, then
a continuance will not serve to extend the qualified offer
period. Sec. 301.7430-7(c), (e), Example (13), Proced. & Admin.
Regs. Respondent thus concludes, pursuant to section 301.7430-
7(e), Proced. & Admin. Regs., that because all but one of
petitioner’s docketed cases were not removed from the trial
calendar more than 30 days before the date set for trial, the
qualified offer period for those cases expired before
petitioner’s offers.
Petitioner, on the other hand, argues that it is possible to
interpret the qualified offer period to mean 30 days before the
case is first set for trial after the effective date of the
enactment of section 7430(c)(4)(E) and (g). Thus, according to
petitioner, the relevant question is whether Congress intended
taxpayers such as petitioner to enjoy the benefit of the
qualified offer provision when their case had been calendared for
trial and then continued long before the Code was amended to add
the qualified offer rule.
Congress defined the qualified offer period as “ending on
the date which is 30 days before the date the case is first set
for trial.” Sec. 7430(g)(2). Further, Congress made section
7430(c)(4)(E) effective for costs incurred more than 180 days
after enactment (July 22, 1998). Internal Revenue Service
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Last modified: November 10, 2007