- 22 -
23-P fails even the broadly permissive test of rule 401 of the
Federal Rules of Evidence. See also Fed. R. Evid. 403.
We sustain respondent’s relevance objection to Exhibit 23-P,
and so need not deal with respondent’s hearsay objection.
B. In General
The Congress has provided for the awarding of litigation
costs to a taxpayer who satisfies a series of requirements. Sec.
7430.15
15 Sec. 7430 provides, in pertinent part, as follows:
SEC. 7430. AWARDING OF COSTS AND CERTAIN FEES.
(a) In General.--In any administrative or 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.
(b) Limitations.--
(1) Requirement that administrative
remedies be exhausted.--A judgment for
reasonable litigation costs shall not be
awarded under subsection (a) in any court
proceeding unless the court determines that
the prevailing party has exhausted the
administrative remedies available to such
party within the Internal Revenue Service. *
* *
* * * * * * *
(c) Definitions.--For purposes of this section--
(continued...)
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