I.R.C. § 7430(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--
I.R.C. § 7430(a)(1) —
reasonable administrative costs incurred in connection with such administrative
proceeding within the Internal Revenue Service, and
I.R.C. § 7430(a)(2) —
reasonable litigation costs incurred in connection with such court proceeding.
I.R.C. § 7430(b) Limitations
I.R.C. § 7430(b)(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. Any failure to agree to
an extension of the time for the assessment of any tax shall not be taken into account
for purposes of determining whether the prevailing party meets the requirements of
the preceding sentence.
I.R.C. § 7430(b)(2) Only Costs Allocable To The United States —
An award under subsection (a) shall be made only for reasonable litigation and administrative costs which are
allocable to the United States and not to any other party.
I.R.C. § 7430(b)(3) Costs Denied Where Party Prevailing Protracts Proceedings —
No award for reasonable litigation and administrative costs may be made under subsection
(a) with respect to any portion of the administrative or court proceeding during which
the prevailing party has unreasonably protracted such proceeding.
I.R.C. § 7430(b)(4) Period For Applying To Irs For Administrative Costs —
An award may be made under subsection (a) by the Internal Revenue Service for reasonable administrative costs only if the
prevailing party files an application with the Internal Revenue Service for such
costs before the 91st day after the date on which the final decision of the Internal
Revenue Service as to the determination of the tax, interest, or penalty is mailed
to such party.
I.R.C. § 7430(c) Definitions —
For purposes of this section--
I.R.C. § 7430(c)(1) Reasonable Litigation Costs —
The term “reasonable litigation costs”
includes--
I.R.C. § 7430(c)(1)(A) —
reasonable court costs, and
I.R.C. § 7430(c)(1)(B) —
based upon prevailing market rates for the kind or quality of services furnished--
I.R.C. § 7430(c)(1)(B)(i) —
the reasonable expenses of expert witnesses in connection with a court proceeding,
except that no expert witness shall be compensated at a rate in excess of the highest
rate of compensation for expert witnesses paid by the United States,
I.R.C. § 7430(c)(1)(B)(ii) —
the reasonable cost of any study, analysis, engineering report, test, or project
which is found by the court to be necessary for the preparation of the party's case,
and
I.R.C. § 7430(c)(1)(B)(iii) —
reasonable fees paid or incurred for the services of attorneys in connection with
the court proceeding, except that such fees shall not be in excess of $125 per hour
unless the court determines that a special factor, such as the limited availability
of qualified attorneys for such proceeding, the difficulty of the issues presented
in the case,
or the local availability of tax expertise, justifies a higher rate.
In the case of any calendar year beginning after 1996, the dollar amount referred
to in clause (iii) shall be increased by an amount equal to such dollar amount multiplied
by the cost- of-living adjustment determined under section 1(f)(3) for such calendar year, by substituting “calendar year 1995”
for “calendar year 2016” in subparagraph (A)(ii) thereof. If any dollar amount after being increased under the preceding sentence
is not a multiple of $10, such dollar amount shall be rounded to
the nearest multiple of $10.
I.R.C. § 7430(c)(2) Reasonable Administrative Costs —
The term “reasonable administrative costs”
means--
I.R.C. § 7430(c)(2)(A) —
any administrative fees or similar charges imposed by the Internal Revenue Service,
and
I.R.C. § 7430(c)(2)(B) —
expenses, costs, and fees described in paragraph (1)(B),
except that any determination made by the court under clause (ii) or (iii) thereof shall be made by the Internal Revenue Service in cases where the determination
under paragraph (4)(C) of the awarding of reasonable administrative costs is made by the Internal Revenue
Service.
Such term shall only include costs incurred on or after whichever of the following
is the earliest: (i) the date of the receipt by the taxpayer of the notice of the
decision of the Internal Revenue Service Independent Office of Appeals; (ii) the date
of the notice of deficiency; or
(iii) the date on which the first letter of proposed deficiency which allows the
taxpayer an opportunity for administrative review in the Internal Revenue Service
Independent Office of Appeals sent.
I.R.C. § 7430(c)(3) Attorneys' Fees
I.R.C. § 7430(c)(3)(A) In General —
For purposes of paragraphs (1) and (2), fees for the services of an individual (whether or not an attorney) who is authorized
to practice before the Tax Court or before the Internal Revenue Service shall be
treated as fees for the services of an attorney.
I.R.C. § 7430(c)(3)(B) Pro Bono Services —
The court may award reasonable attorneys' fees under subsection (a) in excess of the attorneys' fees paid or incurred if such fees are less than the
reasonable attorneys' fees because an individual is representing the prevailing party
for no fee or for a fee which (taking into account all the facts and circumstances)
is no more than a nominal fee. This
subparagraph shall apply only if such award is paid to such individual or such individual's
employer.
I.R.C. § 7430(c)(4) Prevailing Party
I.R.C. § 7430(c)(4)(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)--
I.R.C. § 7430(c)(4)(A)(i) —
which--
I.R.C. § 7430(c)(4)(A)(i)(I) —
has substantially prevailed with respect to the amount in controversy, or
I.R.C. § 7430(c)(4)(A)(i)(II) —
has substantially prevailed with respect to the most significant issue or set of
issues presented, and
I.R.C. § 7430(c)(4)(A)(ii) —
which meets the requirements of the 1st sentence of section 2412(d)(1)(B) of title
28, United States Code (as in effect on October 22, 1986) except to the extent differing
procedures are established by rule of court and meets the requirements of section
2412(d)(2)(B) of such title 28 (as so in effect).
I.R.C. § 7430(c)(4)(B) Exception If United States Establishes That Its Position Was Substantially Justified
I.R.C. § 7430(c)(4)(B)(i) General Rule —
A party shall not be treated as the prevailing party in a proceeding to which
subsection (a) applies if the United
States establishes that the position of the United States in the proceeding was
substantially justified.
I.R.C. § 7430(c)(4)(B)(ii) Presumption Of No Justification If Internal Revenue Service Did Not Follow Certain
Published Guidance —
For purposes of clause (i), the position of the United States shall be presumed not to be substantially justified
if the Internal Revenue Service did not follow its applicable published guidance
in the administrative proceeding. Such presumption may
be rebutted.
I.R.C. § 7430(c)(4)(B)(iii) Effect Of Losing On Substantially Similar Issues —
In determining for purposes of clause (i) whether the position of the United States was substantially justified, the court
shall take into account whether the United States has lost in courts of appeal for
other circuits on substantially similar issues.
I.R.C. § 7430(c)(4)(B)(iv) Applicable Published Guidance —
For purposes of clause (ii), the term “applicable
published guidance” means--
I.R.C. § 7430(c)(4)(B)(iv)(I) —
regulations, revenue rulings, revenue procedures, information releases, notices,
and announcements, and
I.R.C. § 7430(c)(4)(B)(iv)(II) —
any of the following which are issued to the taxpayer: private letter rulings,
technical advice memoranda, and determination letters.
I.R.C. § 7430(c)(4)(C) Determination As To Prevailing Party —
Any determination under this paragraph as to whether a party is a prevailing party
shall be made by agreement of the parties or--
I.R.C. § 7430(c)(4)(C)(i) —
in the case where the final determination with respect to the tax, interest, or
penalty is made at the administrative level, by the Internal Revenue Service, or
I.R.C. § 7430(c)(4)(C)(ii) —
in the case where such final determination is made by a court, the court.
I.R.C. § 7430(c)(4)(D) Special Rules For Applying Net Worth Requirement —
In applying the requirements of section 2412(d)(2)(B)
of title 28, United States Code, for purposes of subparagraph (A)(ii)
of this paragraph--
I.R.C. § 7430(c)(4)(D)(i) —
the net worth limitation in clause
(i) of such section shall apply to--
I.R.C. § 7430(c)(4)(D)(i)(I) —
an estate but shall be determined as of the date of the decedent's death, and
I.R.C. § 7430(c)(4)(D)(i)(II) —
a trust but shall be determined as of the last day of the taxable year involved
in the proceeding, and
I.R.C. § 7430(c)(4)(D)(ii) —
individuals filing a joint return shall be treated as separate individuals for purposes
of clause
(i) of such section.
I.R.C. § 7430(c)(4)(E) Special Rules Where Judgment Less Than Taxpayer's Offer
I.R.C. § 7430(c)(4)(E)(i) In General —
A party to a court proceeding meeting the requirements of subparagraph (A)(ii) shall be treated as the prevailing party if the liability of the taxpayer pursuant
to the judgment in the proceeding (determined without regard to interest) is equal
to or less than the liability of the taxpayer
which would have been so determined if the United States had accepted a qualified
offer of the party under subsection (g).
I.R.C. § 7430(c)(4)(E)(ii) Exceptions —
This subparagraph shall not apply to--
I.R.C. § 7430(c)(4)(E)(ii)(I) —
any judgment issued pursuant to a settlement; or
I.R.C. § 7430(c)(4)(E)(ii)(II) —
any proceeding in which the amount of tax liability is not in issue, including any
declaratory judgment proceeding, any proceeding to enforce or quash any summons issued
pursuant to this title, and any action to restrain disclosure under section 6110(f).
I.R.C. § 7430(c)(4)(E)(iii) Special Rules —
If this subparagraph applies to any court proceeding--
I.R.C. § 7430(c)(4)(E)(iii)(I) —
the determination under clause (i) shall be made by reference to the last qualified offer made with respect to the
tax liability at issue in the proceeding; and
I.R.C. § 7430(c)(4)(E)(iii)(II) —
reasonable administrative and litigation costs shall only include costs incurred
on and after the date of such offer.
I.R.C. § 7430(c)(4)(E)(iv) Coordination —
This subparagraph shall not apply to a party which is a prevailing party under any
other provision of this paragraph.
I.R.C. § 7430(c)(5) Administrative Proceedings —
The term “administrative proceeding” means any procedure or other action before
the Internal Revenue Service.
I.R.C. § 7430(c)(6) Court Proceedings —
The term “court proceeding” means any civil action brought in a court of the United
States (including the Tax Court and the United States Court of Federal Claims).
I.R.C. § 7430(c)(7) Position Of United States —
The term “position of the United States”
means--
I.R.C. § 7430(c)(7)(A) —
the position taken by the United States in a judicial proceeding to which subsection
(a) applies, and
I.R.C. § 7430(c)(7)(B) —
the position taken in an administrative proceeding to which subsection (a) applies
as of the earlier of--
I.R.C. § 7430(c)(7)(B)(i) —
the date of the receipt by the taxpayer of the notice of the decision of the Internal
Revenue Service Independent Office of Appeals, or
I.R.C. § 7430(c)(7)(B)(ii) —
the date of the notice of deficiency.
I.R.C. § 7430(d) Special Rules For Payment Of Costs
I.R.C. § 7430(d)(1) Reasonable Administrative Costs —
An award for reasonable administrative costs shall be payable out of funds appropriated
under section 1304 of title 31, United States Code.
I.R.C. § 7430(d)(2) Reasonable Litigation Costs —
An award for reasonable litigation costs shall be payable in the case of the Tax
Court in the same manner as such an award by a district court.
I.R.C. § 7430(e) Multiple Actions —
For purposes of this section, in the case of--
I.R.C. § 7430(e)(1) —
multiple actions which could have been joined or consolidated, or
I.R.C. § 7430(e)(2) —
a case or cases involving a return or returns of the same taxpayer (including joint
returns of married individuals) which could have been joined in a single court proceeding
in the same court, such actions or cases shall be treated as 1 court proceeding regardless
of whether such joinder or consolidation actually occurs, unless the court in which
such action is brought determines, in its discretion, that it would be inappropriate
to treat such actions or cases as joined or consolidated.
I.R.C. § 7430(f) Right Of Appeal
I.R.C. § 7430(f)(1) Court Proceedings —
An order granting or denying (in whole or in part)
an award for reasonable litigation or administrative costs under subsection (a) in a court proceeding, may be incorporated as a part of the decision or judgment
in the court proceeding and shall be subject to appeal in the same manner as the
decision or judgment.
I.R.C. § 7430(f)(2) Administrative Proceedings —
A decision granting or denying (in whole or in part)
an award for reasonable administrative costs under subsection (a) by the Internal Revenue Service shall be subject to the filing of a petition for
review with the Tax Court under rules similar to the rules under section 7463 (without regard to the amount in dispute). If the Secretary sends by certified
or registered mail a notice of such decision to the petitioner, no proceeding in
the Tax Court may be initiated under this paragraph unless such petition is filed
before the 91st day after the date of such mailing.
I.R.C. § 7430(f)(3) Appeal Of Tax Court Decision —
An order of the Tax Court disposing of a petition under paragraph (2) shall
be reviewable in the same manner as a decision of the Tax Court, but only with respect
to the matters determined in such order.
I.R.C. § 7430(g) Qualified Offer —
For purposes of subsection (c)(4)--
I.R.C. § 7430(g)(1) In General —
The term “qualified offer” means a written offer which--
I.R.C. § 7430(g)(1)(A) —
is made by the taxpayer to the United States during the qualified offer period;
I.R.C. § 7430(g)(1)(B) —
specifies the offered amount of the taxpayer's liability (determined without regard
to interest);
I.R.C. § 7430(g)(1)(C) —
is designated at the time it is made as a qualified offer for purposes of this section;
and
I.R.C. § 7430(g)(1)(D) —
remains open during the period beginning on the date it is made and ending on the
earliest of the date the offer is rejected, the date the trial begins, or the 90th
day after the date the offer is made.
I.R.C. § 7430(g)(2) Qualified Offer Period —
For purposes of this subsection, the term “qualified offer period” means the period--
I.R.C. § 7430(g)(2)(A) —
beginning on the date on which the first letter of proposed deficiency which allows
the taxpayer an opportunity for administrative review in the Internal Revenue Service
Independent Office of Appeals is sent, and
I.R.C. § 7430(g)(2)(B) —
ending on the date which is 30 days before the date the case is first set for trial.
(Added Pub. L. 97-248, title II, 292(a), Sept. 3, 1982, 96 Stat. 572, and amended Pub. L. 98-369, div. A, title VII, 714(c), July 18, 1984, 98 Stat. 961; Pub. L. 99-514, title XV, 1551(a)-(g), Oct. 22, 1986, 100 Stat. 2752, 2753; Pub. L. 100-647, title I, 1015(i), title VI, 6239(a), Nov. 10, 1988, 102 Stat. 3571, 3743 ;Pub. L. 105-34, title XII, XIV, Sec. 1285, 1453(a), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-206,
titles III, VI, Secs. 3101, 6012(h), 6014(e), July 22, 1998, 112 Stat 685; Pub. L. 106-554, Sec. 319, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 115-97, title I, Sec. 11002(d)(1)(SS), Dec. 22, 2017, 131 Stat. 2054; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(325)(A), Mar. 23, 2018, 132 Stat. 348; Pub. L. 116-25, title I, Sec. 1001(b)(1)(H), 1001(b)(2), July 1, 2019, 133 Stat. 981.)
BACKGROUND NOTES
PRIOR PROVISIONS
A prior section 7430 was renumbered section 7434.
AMENDMENTS
2019 — Subsec. (c)(7)(B)(i),
(g)(2)(A). Pub. L. 116-25, Sec. 1001(b)(1)(H), amended by substituting “Internal Revenue Service Independent Office of Appeals”
for “Internal Revenue Service Office of Appeals”.
Subsec. (c)(2). Pub. L. 116-25, Sec. 1001(b)(2), amended by substituting “Internal Revenue Service Independent Office of Appeals”
for “Internal Revenue Service Office of Appeals” wherever appearing.
2018 — Subsec. (c)(6). Pub. L. 115-141, Div. U, Sec. 401(a)(325)(A), amended par. (6) by substituting “United States Court
of Federal Claims” for “United States Claims Court”.
2017 —
Subsec. (c)(1). Pub. L. 115-97, Sec. 11002(d)(1)(SS), amended par. (1) by substituting “for ‘calendar year 2016’ in subparagraph (A)(ii)”
for ‘‘for ‘calendar year 1992’ in subparagraph (B)’’.
2000-Subsec. (c)(3). Pub. L. 106-554, Sec. 319(25), substituted “attorneys'
fees” for “attorneys fees” in the heading.
Subsec. (c)(3)(B). Pub. L. 106-554, Sec. 319(25), substituted “atttorneys'
fees” for “attorneys fees”.
1998--Subsec. (b)(4), (5). Pub. L. 105-206, Sec. 6012(h) redesignated subsec. (b)(5) as subsec. (b)(4).
Subsec. (c)(1)(B)(iii). Pub. L. 105-206, Sec. 3101(a) substituted “$125”
for “$110” and inserted “the difficulty of the issues presented in the case, or the
local availability of tax expertise,”
before “justifies a higher rate”.
Subsec. (c)(2). Pub. L. 105-206, Sec. 3101(b) amended the last sentence of paragraph (2). Prior to amendment it read
as follows:
“Such term shall only include costs incurred on or after the earlier of (i) the date
of the receipt by the taxpayer of the notice of the decision of the Internal Revenue
Service Office of Appeals, or (ii) the date of the notice of deficiency.”
Subsec. (c)(3). Pub. L. 105-206, Sec. 3101(c) amended subsec. (c)(3). Prior to amendment it read as follows:
“(3) Attorney's fees
“For purposes of paragraphs (1) and (2), fees for the services of an individual (whether
or not an attorney)
who is authorized to practice before the Tax Court or before the Internal Revenue
Service shall be treated as fees for the services of an attorney.”
Subsec. (c)(4)(B)(iii), (iv). Pub. L. 105-206, Sec. 3101(d) redesignated clause (iii) as clause (iv) and inserted new clause (iii).
Subsec. (c)(4)(D). Pub. L. 105-206, Sec. 6014(e) substituted “subparagraph
(A)(ii)” for “subparagraph (A)(iii)”.
Subsec. (c)(4)(E). Pub. L. 105-206, Sec. 3101(e)(1) added new subparagraph
(E) to subsec. (c)(4).
Subsec. (g). Pub. L. 105-206, Sec. 3101(e)(2) added new subsec. (g).
1997--Subsec. (b)(5). Pub. L. 105-34, Sec. 1285(b), added par. (5).
Subsec. (c)(4)(D). Pub. L. 105-34, Sec. 1453(a), added subpar. (D).
Subsec. (f)(2). Pub. L. 105-34, Sec. 1285(c), amended par. (2) by substituting “the filing of a petition for review
with” for “appeal to”, and by adding a sentence at the end.
Subsec. (f)(3). Pub. L. 105-34, Sec. 1285(a), added par. (3).
1996--Subsec. (b). Pub L. 104-168, 704(a), struck par. (3) and redesignated par. (4) as
par.
(3).
Subsec. (b)(1). Pub. L. 104-168, 703(a)(1), added a new sentence at the end.
Subsec. (c)(1). Pub. L. 104-168, 702(a), substituted “$110”
for “$75” and struck “an increase in the cost of living or” after “determines that”
in subpar. (B)(iii), and added a new sentence after clause (iii).
Subsec. (c)(2). Pub. L. 104-168, 701(c)(1), substituted “paragraph
(4)(C)” for “paragraph (4)(B)” in subpar. (B).
Subsec. (c)(4)(A). Pub. L. 104-168, 701(a), struck clause (i) and resdesignated clauses (ii) and (iii) as clauses (i)
and (ii), respectively.
Subsec. (c)(4)(B), (C). Pub. L. 104-168, 701(b), redesignated subpar. (B) as subpar. (C), and added a new subpar. (B).
Subsec. (c)(4)(C). Pub. L. 104-168, 701(c)(2), substituted “this paragraph”
for “subparagraph (A)”.
1988--Pub. L. 100-647, 6239(a), substituted “costs”
for “court costs” in section catchline and amended text generally, revising and restating
provisions so as to include costs and fees in administrative proceedings.
Subsec. (c)(2)(A)(iii). Pub. L. 100-647, 1015(i), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows:
“meets the requirements of section 504(b)(1)(B) of title 5, United States Code (as
in effect on the date of the enactment of the Tax Reform Act of 1986 and applied by
taking into account the commencement of the proceeding described in subsection (a)
in lieu of the initiation of the adjudication referred to in such section).”
1986--Subsec. (a). Pub. L. 99-514, 1551(f), inserted “(payable in the case of the Tax Court in the same manner as such
an award by a district court)” in concluding provisions.
Subsec. (b). Pub. L. 99-514, 1551(a), (b), redesignated pars. (2) to
(4) as (1) to (3), respectively, added par. (4), and struck out former par. (1), maximum
dollar amount, which read as follows: “The amount of reasonable litigation costs which
may be awarded under subsection
(a) with respect to any prevailing party in any civil proceeding shall not exceed
$25,000.”
Subsec. (c)(1)(A). Pub. L. 99-514, 1551(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as
follows: “The term ‘reasonable litigation costs’ includes--
“(i) reasonable court costs,
“(ii) the reasonable expenses of expert witnesses in connection with the civil proceeding,
“(iii) the reasonable cost of any study, analysis, engineering report, test, or project
which is found by the court to be necessary for the preparation of the party's case,
and
“(iv) reasonable fees paid or incurred for the services of attorneys in connection
with the civil proceeding””
Subsec. (c)(2)(A). Pub. L. 99-514, 1551(d), substituted “was not substantially justified” for “was unreasonable” in
cl. (i), and added cl. (iii).
Subsec. (c)(4). Pub. L. 99-514, 1551(e), added par. (4).
Subsec. (f). Pub. L. 99-514, 1551(g), struck out subsec. (f), termination, which read as follows: “This section
shall not apply to any proceeding commenced after December 31, 1985.”
1984--Subsec. (a)(2). Pub. L. 98-369 inserted reference to United States Claims Court.
EFFECTIVE DATE OF 2019 AMENDMENT
Amendment by Pub. L. 116-25, title I, Sec. 1001(b)(1)(H), 1001(b)(2), effective on the date of the enactment
of this Act [Enacted: July 1, 2019].
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(325)(A), effective March 23, 2018.
EFFECTIVE DATE OF 2017 AMENDMENT
Amendment by Pub. L. 115-97, Sec. 11002(d)(1)(SS), effective for taxable years beginning after December 31, 2017.
EFFECTIVE DATE OF 1998 AMENDMENTS
Section 3101(g) of Pub. L. 105-206 provided that:
“The amendments made by this section [section 3101] shall apply to costs incurred
(and, in the case of the amendment made by subsection (c), services performed) more
than 180 days after the date of enactment of this Act [enacted: July 22, 1998].”
Amendment by Section 6012 of Pub. L. 105-206 applicable as if included in the 1997 Taxpayer Relief Act [Effective Date of Pub. L. 105-34, Sec. 1285: applicable to civil actions or proceedings commenced after the date of
the enactment of this Act [enacted: Aug. 5, 1997].].
Amendment by Section 6014 of Pub. L. 105-206 applicable as if included in the 1997 Taxpayer Relief Act [Effective Date of Pub. L. 105-34, Sec.1453: applicable to proceedings commenced after the date of the enactment of
this Act
[enacted: Aug. 5, 1997].].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments by Sec. 1285 of Pub. L. 105-34 applicable to civil actions or proceedings commenced after the date of the enactment
of this Act [enacted: Aug. 5, 1997].
Amendment by Sec. 1453(a) of Pub. L. 105-34 applicable to proceedings commenced after the date of the enactment of this Act [enacted:
Aug. 5, 1997].
EFFECTIVE DATE OF 1996 AMENDMENT
Section 701(d) of Pub. L. 104-168 provided that: “The amendments made by this section shall apply in the case of proceedings
commenced after the date of the enactment of this Act [July 30, 1996].
Section 702(b) of Pub. L. 104-168 provided that: “The amendment made by this section shall apply in the case of proceedings
commenced after the date of the enactment of this Act [July 30, 1996].
Section 703(b) of Pub. L. 104-168 provided that: “The amendment made by this section shall apply in the case of proceedings
commenced after the date of the enactment of this Act [July 30, 1996].
Section 704(b) of Pub. L. 104-168 provided that: “The amendment made by this section shall apply in the case of proceedings
commenced after the date of the enactment of this Act [July 30, 1996].
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1015(i) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax
Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
Section 6239(d) of Pub. L. 100-647 provided that: “The amendments made by this section [amending section 7430 of this
title and section 504 of Title 5, Government Organization and Employees] shall apply
to proceedings commencing after the date of the enactment of this Act
[Nov. 10, 1988].”
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1551(h) of Pub. L. 99-514 provided that:
“(1) General rule.--Except as provided in paragraph (2), the amendments made by this
section [amending this section] shall apply to amounts paid after September 30, 1986,
in civil actions or proceedings, commenced after December 31, 1985.
“(2) Subsection (f).--The amendment made by subsection (f) [amending subsec. (a) of
this section] shall take effect as if included in the amendments made by section 292
of the Tax Equity and Fiscal Responsibility Act of 1982 [see Effective Date note below].
“(3) Applicability of amendments to certain prior cases.--The amendments made by this
section shall apply to any case commenced after December 31, 1985, and finally disposed
of before the date of the enactment of this Act [Oct. 22, 1986], except that in any
such case, the 30-day period referred to in section 2412(d)(1)(B)
of title 28, United States Code, or Rule 231 of the Tax Court [26 App. U.S.C. Rule
231], as the case may be, shall be deemed to commence on the date of the enactment
of this Act [Oct. 22, 1986].”
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility
Act of 1982, Pub. L. 97-248, to which such amendment relates, see section 715 of Pub. L. 98-369, set out as a note under section 31 of this title.
EFFECTIVE DATE
Section 292(e) of Pub. L. 97-248, as amended by Pub. L. 98-369, div. A, title I, 160, July 18, 1984, 98 Stat. 696, provided that:
“(1) In general.--The amendments made by this section [enacting this section and amending
section 6673 of this title and section 2412 of Title 28, Judiciary and Judicial Procedure]
shall apply to civil actions or proceedings commenced after February 28, 1983.
“(2) Penalty.--The amendments made by subsections
(b) and (d)(2) [amending section 6673 of this title] shall apply to any action or
proceeding in the United States Tax Court which--
“(A) is commenced after December 31, 1982, or
“(B) is pending in the United States Tax Court on the day which is 120 days after
the date of the enactment of the Tax Reform Act of 1984 [July 18, 1984].”
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6512, 7611 of this title; title 5 section
504; title 28 section 2412.
