Source: http://nj.findacase.com/research/wfrmDocViewer.aspx/xq/fac.19841227_0040011.C03.htm/qx
Timestamp: 2016-12-02 20:10:01
Document Index: 494703514

Matched Legal Cases: ['§ 7430', '§ 7430', '§ 7430', '§ 7429', '§ 7429', '§ 7430']

| Randazzo v. United States Department of Treasury
Randazzo v. United States Department of Treasury
JAMES J. RANDAZZO, APPELLANT,v.UNITED STATES OF AMERICA DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE, ET AL
The controlling question for decision is whether we have jurisdiction to entertain an appeal from a judgment of the district court, 581 F. Supp. 1235, denying a request for attorney's fees made in conjunction with judicial review of a termination or jeopardy assessment under the Internal Revenue Code. We hold that we have no jurisdiction.
Title 26 of the Code, § 7430, provides that in the case of any civil proceeding brought in a court of the United States in connection with the refund of any tax "the prevailing party may be awarded a judgment for reasonable litigation costs incurred in such proceeding." Id. § 7430(a). The Code states that "reasonable litigation costs" include, inter alia, "reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding." Id. § 7430(c)(1)(A)(iv). Randazzo complains that the district court erred in not making an appropriate award.
Although meeting the merits of the contention on appeal, as a threshold matter the government argues that we have no jurisdiction to entertain this appeal. The government explains that § 7429 provides that "any determination made by a district court [in connection with the making of the assessment] under this section shall be final and conclusive and shall not be reviewed by any other court." § 7429(f). Randazzo responds that this prohibition of an appeal relates only to the determination of the assessment and not to attorney's fees. In reply, the government refers to § 7430(e), which provides that "an order granting or denying an award for reasonable litigation costs under subsection (a), in whole or in part, shall be incorporated as a part of the decision or judgment in the case and shall be subject to appeal in the same manner as the decision or judgment."
127 Cong. Rec. S. 15595 (daily ed. Dec. 16, 1981).