Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7430&num=0&edition=prelim
Timestamp: 2019-08-26 08:15:27
Document Index: 333374775

Matched Legal Cases: ['§ 7430', '§292', '§714', '§1551', '§1015', '§6239', '§701', '§1285', '§1453', '§3101', '§6012', '§1', '§319', '§11002', '§401', '§1001', '§1', '§319', '§6012', '§1285', '§703', '§6239', '§1551', '§1551', '§3101', '§1285', '§1453', '§702', '§703', '§704', '§6239', '§1551', '§292', '§160']

[USC02] 26 USC 7430: Awarding of costs and certain fees
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26 USC 7430: Awarding of costs and certain fees Text contains those laws in effect on August 25, 2019
(Added Pub. L. 97–248, title II, §292(a), Sept. 3, 1982, 96 Stat. 572 ; 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. 104–168, title VII, §§701(a)–(c)(2), 702(a), 703(a), 704(a), July 30, 1996, 110 Stat. 1463 , 1464; Pub. L. 105–34, title XII, §1285(a)–(c), title XIV, §1453(a), Aug. 5, 1997, 111 Stat. 1038 , 1055; Pub. L. 105–206, title III, §3101(a)–(e), title VI, §§6012(h), 6014(e), July 22, 1998, 112 Stat. 727 , 728, 819, 820; Pub. L. 106–554, §1(a)(7) [title III, §319(25)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-647; Pub. L. 115–97, title I, §11002(d)(1)(SS), Dec. 22, 2017, 131 Stat. 2061 ; Pub. L. 115–141, div. U, title IV, §401(a)(325)(A), Mar. 23, 2018, 132 Stat. 1199 ; Pub. L. 116–25, title I, §1001(b)(1)(H), (2), July 1, 2019, 133 Stat. 985 .)
2018-Subsec. (c)(6). Pub. L. 115–141 substituted "United States Court of Federal Claims" for "United States Claims Court".
2017-Subsec. (c)(1). Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)" in concluding provisions.
2000-Subsec. (c)(3). Pub. L. 106–554, §1(a)(7) [title III, §319(25)(A)], substituted "Attorneys' " for "Attorneys" in heading.
1998-Subsec. (b)(4), (5). Pub. L. 105–206, §6012(h), redesignated par. (5) as (4).
1997-Subsec. (b)(5). Pub. L. 105–34, §1285(b), added par. (5).
1996-Subsec. (b)(1). Pub. L. 104–168, §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."
"(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)."
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.
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. (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-
1984-Subsec. (a)(2). Pub. L. 98–369 inserted reference to United States Claims Court.
Pub. L. 105–206, title III, §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]."
Pub. L. 105–34, title XII, §1285(d), Aug. 5, 1997, 111 Stat. 1039 , 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]."
Pub. L. 105–34, title XIV, §1453(b), Aug. 5, 1997, 111 Stat. 1055 , 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]."
Pub. L. 104–168, title VII, §702(b), July 30, 1996, 110 Stat. 1464 , 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]."
Pub. L. 104–168, title VII, §703(b), July 30, 1996, 110 Stat. 1464 , 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]."
Pub. L. 104–168, title VII, §704(b), July 30, 1996, 110 Stat. 1464 , 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]."
Pub. L. 100–647, title VI, §6239(d), Nov. 10, 1988, 102 Stat. 3746 , 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]."
Pub. L. 99–514, title XV, §1551(h), Oct. 22, 1986, 100 Stat. 2753 , 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, as the case may be, shall be deemed to commence on the date of the enactment of this Act [Oct. 22, 1986]."
Pub. L. 97–248, title II, §292(e), Sept. 3, 1982, 96 Stat. 574 , 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-