Internal Revenue Code:Sec. 7430. Awarding of costs and certain fees
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TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 76 - JUDICIAL PROCEEDINGS
Subchapter B - Proceedings by Taxpayers and Third Parties
Statute
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 -
(1) reasonable administrative costs incurred in connection with
such administrative proceeding within the Internal Revenue
Service, and
(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. 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.
(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.
(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.
(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.
(c) Definitions
For purposes of this section -
(1) Reasonable litigation costs
The term ''reasonable litigation costs'' includes -
(A) reasonable court costs, and
(B) based upon prevailing market rates for the kind or
quality of services furnished -
(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,
(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
(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 1992'' in subparagraph (B) 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.
(2) Reasonable administrative costs
The term ''reasonable administrative costs'' means -
(A) any administrative fees or similar charges imposed by the
Internal Revenue Service, and
(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 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 Office of
Appeals is sent.
(3) Attorneys' fees
(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.
(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.
(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) -
(i) which -
(I) has substantially prevailed with respect to the
amount in controversy, or
(II) has substantially prevailed with respect to the most
significant issue or set of issues presented, and
(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).
(B) Exception if United States establishes that its position
was substantially justified
(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.
(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.
(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.
(iv) Applicable published guidance
For purposes of clause (ii), the term ''applicable
published guidance'' means -
(I) regulations, revenue rulings, revenue procedures,
information releases, notices, and announcements, and
(II) any of the following which are issued to the
taxpayer: private letter rulings, technical advice
memoranda, and determination letters.
(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) 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
(ii) in the case where such final determination is made by
a court, the court.
(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) the net worth limitation in clause (i) of such section
shall apply to -
(I) an estate but shall be determined as of the date of
the decedent's death, and
(II) a trust but shall be determined as of the last day
of the taxable year involved in the proceeding, and
(ii) individuals filing a joint return shall be treated as
separate individuals for purposes of clause (i) of such
section.
(E) Special rules where judgment less than taxpayer's offer
(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).
(ii) Exceptions
This subparagraph shall not apply to -
(I) any judgment issued pursuant to a settlement; or
(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).
(iii) Special rules
If this subparagraph applies to any court proceeding -
(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
(II) reasonable administrative and litigation costs shall
only include costs incurred on and after the date of such
offer.
(iv) Coordination
This subparagraph shall not apply to a party which is a
prevailing party under any other provision of this paragraph.
(5) Administrative proceedings
The term ''administrative proceeding'' means any procedure or
other action before the Internal Revenue Service.
(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).
(7) Position of United States
The term ''position of the United States'' means -
(A) the position taken by the United States in a judicial
proceeding to which subsection (a) applies, and
(B) the position taken in an administrative proceeding to
which subsection (a) applies as of 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.
(d) Special rules for payment of costs
(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.
(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.
(e) Multiple actions
For purposes of this section, in the case of -
(1) multiple actions which could have been joined or
consolidated, or
(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.
(f) Right of appeal
(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.
(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.
(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.
(g) Qualified offer
For purposes of subsection (c)(4) -
(1) In general
The term ''qualified offer'' means a written offer which -
(A) is made by the taxpayer to the United States during the
qualified offer period;
(B) specifies the offered amount of the taxpayer's liability
(determined without regard to interest);
(C) is designated at the time it is made as a qualified offer
for purposes of this section; and
(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.
(2) Qualified offer period
For purposes of this subsection, the term ''qualified offer
period'' means the period -
(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
Office of Appeals is sent, and
(B) ending on the date which is 30 days before the date the
case is first set for trial.
Sources
(Added Pub. L. 97-248, title II, Sec. 292(a), Sept. 3, 1982, 96
Stat. 572; amended Pub. L. 98-369, div. A, title VII, Sec. 714(c),
July 18, 1984, 98 Stat. 961; Pub. L. 99-514, title XV, Sec.
1551(a)-(g), Oct. 22, 1986, 100 Stat. 2752, 2753; Pub. L. 100-647,
title I, Sec. 1015(i), title VI, Sec. 6239(a), Nov. 10, 1988, 102
Stat. 3571, 3743; Pub. L. 102-572, title IX, Sec. 902(b)(1), Oct.
29, 1992, 106 Stat. 4516; Pub. L. 104-168, title VII, Sec.
701(a)-(c)(2), 702(a), 703(a), 704(a), July 30, 1996, 110 Stat.
1463, 1464; Pub. L. 105-34, title XII, Sec. 1285(a)-(c), title XIV,
Sec. 1453(a), Aug. 5, 1997, 111 Stat. 1038, 1055; Pub. L. 105-206,
title III, Sec. 3101(a)-(e), title VI, Sec. 6012(h), 6014(e), July
22, 1998, 112 Stat. 727, 728, 819, 820; Pub. L. 106-554, Sec.
1(a)(7) (title III, Sec. 319(25)), Dec. 21, 2000, 114 Stat. 2763,
2763A-647.)
Amendment of Section
ADJUSTMENT OF HOURLY LIMIT ON ATTORNEY FEES AWARDED FOR CALENDAR
YEAR 2002
For adjustment of the hourly limit on attorney fees awarded
under this section for calendar year 2002, see section 3.28 of
Revenue Procedure 2001-59, set out as a note under section 1 of
this title.
Miscellaneous
PRIOR PROVISIONS
A prior section 7430 was renumbered section 7437 of this title.
AMENDMENTS
2000 - Subsec. (c)(3). Pub. L. 106-554, Sec. 1(a)(7) (title III,
Sec. 319(25)(A)), substituted ''Attorneys' '' for ''Attorneys'' in
heading.
Subsec. (c)(3)(B). Pub. L. 106-554, Sec. 1(a)(7) (title III, Sec.
319(25)(B)), substituted ''attorneys' fees'' for ''attorneys fees''
wherever appearing.
1998 - Subsec. (b)(4), (5). Pub. L. 105-206, Sec. 6012(h),
redesignated par. (5) as (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), added concluding
provisions and struck out former concluding provisions which 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), substituted
''attorneys'' for ''attorney's'' in heading and amended text of
par. (3) generally. Prior to amendment, text read as follows:
''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),
added cl. (iii) and redesignated former cl. (iii) as (iv).
Subsec. (c)(4)(D). Pub. L. 105-206, Sec. 6014(e), substituted
''subparagraph (A)(ii)'' for ''subparagraph (A)(iii)'' in
introductory provisions.
Subsec. (c)(4)(E). Pub. L. 105-206, Sec. 3101(e)(1), added
subpar. (E).
Subsec. (g). Pub. L. 105-206, Sec. 3101(e)(2), added 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), substituted ''the
filing of a petition for review with'' for ''appeal to'' and
inserted at end ''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.''
Subsec. (f)(3). Pub. L. 105-34, Sec. 1285(a), added par. (3).
1996 - Subsec. (b)(1). Pub. L. 104-168, Sec. 703(a), inserted at
end ''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.''
Subsec. (b)(3), (4). Pub. L. 104-168, Sec. 704(a), redesignated
par. (4) as (3) and struck out former par. (3) which read as
follows:
''(3) Exclusion of declaratory judgment proceedings. -
''(A) In general. - No award for reasonable litigation costs
may be made under subsection (a) with respect to any declaratory
judgment proceeding.
''(B) Exception for section 501(c)(3) determination revocation
proceedings. - Subparagraph (A) shall not apply to any proceeding
which involves the revocation of a determination that the
organization is described in section 501(c)(3).''
Subsec. (c)(1). Pub. L. 104-168, Sec. 702(a)(3), inserted closing
provisions ''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 1992' in subparagraph (B) 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.''
Subsec. (c)(1)(B)(iii). Pub. L. 104-168, Sec. 702(a)(1), (2),
substituted ''$110'' for ''$75'' and struck out ''an increase in
the cost of living or'' before ''a special factor,''.
Subsec. (c)(2)(B). Pub. L. 104-168, Sec. 701(c)(1), substituted
''paragraph (4)(C)'' for ''paragraph (4)(B)''.
Subsec. (c)(4)(A). Pub. L. 104-168, Sec. 701(a), redesignated
cls. (ii) and (iii) as (i) and (ii), respectively, and struck out
former cl. (i) which read as follows: ''which establishes that the
position of the United States in the proceeding was not
substantially justified,''.
Subsec. (c)(4)(B). Pub. L. 104-168, Sec. 701(b), added subpar.
(B). Former subpar. (B) redesignated (C).
Subsec. (c)(4)(C). Pub. L. 104-168, Sec. 701(c)(2), substituted
''Any determination under this paragraph'' for ''Any determination
under subparagraph (A)''.
Pub. L. 104-168, Sec. 701(b), redesignated subpar. (B) as (C).
1992 - Subsec. (c)(6). Pub. L. 102-572 substituted ''United
States Court of Federal Claims'' for ''United States Claims
Court''.
1988 - Pub. L. 100-647, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 1551(d), substituted
''was not substantially justified'' for ''was unreasonable'' in cl.
(i), and added cl. (iii).
Subsec. (c)(4). Pub. L. 99-514, Sec. 1551(e), added par. (4).
Subsec. (f). Pub. L. 99-514, Sec. 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 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3101(g), July 22, 1998, 112
Stat. 729, provided that: ''The amendments made by this section
(amending this section and section 7431 of this title) shall apply
to costs incurred (and, in the case of the amendment made by
subsection (c) (amending this section), services performed) more
than 180 days after the date of the enactment of this Act (July 22,
1998).''
Amendment by sections 6012(h) and 6014(e) of Pub. L. 105-206
effective, except as otherwise provided, as if included in the
provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to
which such amendment relates, see section 6024 of Pub. L. 105-206,
set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1285(d) of Pub. L. 105-34 provided that: ''The amendments
made by this section (amending this section) shall apply to civil
actions or proceedings commenced after the date of the enactment of
this Act (Aug. 5, 1997).''
Section 1453(b) of Pub. L. 105-34 provided that: ''The amendment
made by this section (amending this section) shall apply to
proceedings commenced after the date of the enactment of this Act
(Aug. 5, 1997).''
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 701(a)-(c)(2) of Pub. L. 104-168 applicable
in case of proceedings commenced after July 30, 1996, see section
701(d) of Pub. L. 104-168, set out as a note under section 6404 of
this title.
Section 702(b) of Pub. L. 104-168 provided that: ''The amendment
made by this section (amending 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 (amending 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 (amending 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 1992 AMENDMENT
Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
911 of Pub. L. 102-572, set out as a note under section 171 of
Title 28, Judiciary and Judicial Procedure.
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 this section 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 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, Sec. 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).''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6404, 6512, 6656, 7431,
7433, 7436, 7491, 7611 of this title; title 5 section 504; title 28
section 2412.
