RULE 231. CLAIMS FOR LITIGATION AND ADMINISTRATIVE COSTS
- (a) Time and Manner of Claim:
- (1)Agreed cases. Where the parties have reached a settlement
which disposes of all issues in the case including litigation and
administrative costs, an award of reasonable litigation and
administrative costs, if any, shall be included in the stipulated
decision submitted by the parties for entry by the Court.
- 1(2) Unagreed Cases: Where a party has substantially
prevailed or is treated as the prevailing party in the case
of a qualified offer made as described in Code section
7430(g), and wishes to claim reasonable litigation or administrative
costs, and there is no agreement as to that
party?s entitlement to such costs, a claim shall be made by
motion filed-?
- (A) Within 30 days after the service of a written opinion
determining the issues in the case;
- (B) Within 30 days after the service of the pages of the
transcript that contain findings of fact or opinion stated orally
pursuant to Rule 152 (or a written
summary thereof); or
- (C) After the parties have settled all issues in the case other
than litigation and administrative costs. See paragraphs (b)(3) and
(c) of this Rule regarding the filing of a stipulation of
settlement with the motion in such cases.
- (b) Content of Motion: A motion for an award of reasonable
litigation or administrative costs shall be in writing and shall
contain the following:
- 2(1) A statement that the moving party is a party to a
Court proceeding that was commenced after February 28, 1983;
- (2) If the claim includes a claim for administrative costs, a
statement that the administrative proceeding was commenced after
November 10, 1988;
- 3(3) A statement sufficient to demonstrate that the
moving party has substantially prevailed with respect to either the amount in controversy or the most significant issue or set of issues presented, or is treated as the prevailing
party in the case of a qualified offer made as described
in Code section 7430(g), either in the Court proceeding or,
if the claim includes a claim for administrative costs, in
the administrative proceeding, including a stipulation in
the form prescribed by paragraph (c) of this Rule as to any
settled issues;
- (4) A statement that the moving party meets the net worth
requirements, if applicable, of Section 2412(d)(2)(B) of title 28,
United States Code (as in effect on October 22, 1986), which
statement shall be supported by an affidavit executed by the moving
party and not by counsel for the moving party;
- (5) A statement that the moving party has exhausted the
administrative remedies available to such party within the Internal
Revenue Service;
- (6) A statement that the moving party has not unreasonably
protracted the Court proceeding and, if the claim includes a claim
for administrative costs, the administrative proceeding;
- (7) A statement of the specific litigation and administrative
costs for which the moving party claims an award, supported by an
affidavit in the form prescribed in paragraph (d) of this Rule;
- (8) If the moving party requests a hearing on the motion, a
statement of the reasons why the motion cannot be disposed of by
the Court without a hearing (see Rule 232(a)(3)
regarding the circumstances in which the Court will direct a hearing); and
- (9) An appropriate prayer for relief.
- (c) Stipulation as to Settled Issues: If some or all of the
issues in a case (other than litigation and administrative costs)
have been settled by the parties, then a motion for an award of
reasonable litigation or administrative costs shall be accompanied
by a stipulation, signed by the parties or by their counsel,
setting forth the terms of the settlement as to each such issue
(including the amount of tax involved). A stipulation of settlement
shall be binding upon the parties unless otherwise permitted by the
Court or agreed upon by those parties.
- 1(d) Affidavit in Support of Costs Claimed: A motion
for an award of reasonable litigation or administrative
costs shall be accompanied by a detailed affidavit by the
moving party or counsel for the moving party which sets
forth distinctly the nature and amount of each item of costs
for which an award is claimed.
- 2(e) Qualified Offer: If a qualified offer was made by
the moving party as described in Code section 7430(g), then
a motion for award of reasonable litigation or administrative
costs shall be accompanied by a copy of such offer.
1 The amendment is effective with respect to costs incurred and services
performed after January 18, 1999.
2 The amendment is effective as of June 30, 2003.
3 The amendment is effective with respect to costs incurred and services
performed after January 18, 1999.
1 The amendment is effective with respect to costs incurred and services
performed after January 18, 1999.
2 The amendment is effective with respect to costs incurred and services
performed after January 18, 1999.
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