§7430. Awarding of costs and certain fees — Inbound Citations
26 U.S.C. § 7430
Cited by 8 provisions in release 119-102.
Citations to 26 U.S.C. § 7430 as a whole
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(i) administrative and litigation costs in connection with such an action may only be awarded under section 7430; and
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(2) Section 7430 shall apply to proceedings brought under this section.
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(g) Any final report of an agent of the Internal Revenue Service shall be treated as a determination of the Secretary under paragraph (1) of section 7428(a), and any church receiving such a report shall be treated for purposes of sections 7428 and 7430 as having exhausted the administrative remedies available to it.
Citations to §7430(c)(4)
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(3) in the case of a plaintiff which is described in section 7430(c)(4)(A)(ii), reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party (as determined under section 7430(c)(4)).
Citations to §7430(c)(4)(A)(ii)
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(1) The Tax Court shall have jurisdiction over any action brought by a taxpayer who meets the requirements referred to in section 7430(c)(4)(A)(ii) to determine whether the Secretary’s failure to abate interest under this section was an abuse of discretion, and may order an abatement, if such action is brought—(A) at any time after the earlier of—(i) the date of the mailing of the Secretary’s final determination not to abate such interest, or(ii) the date which is 180 days after the date of the filing with the Secretary (in such form as the Secretary may prescribe) of a claim for abatement under this section, and(B) not later than the date which is 180 days after the date described in subparagraph (A)(i).
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(1) such person meets the requirements referred to in section 7430(c)(4)(A)(ii),
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(3) in the case of a plaintiff which is described in section 7430(c)(4)(A)(ii), reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party (as determined under section 7430(c)(4)).
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(C) in the case of a partnership, corporation, or trust, the taxpayer is described in section 7430(c)(4)(A)(ii).