RULE 270. GENERAL
- (a) Applicability: The Rules of this Title XXVI set forth the
special provisions which apply to actions for administrative costs
under Code section 7430(f)(2). Except as otherwise provided in this
Title, the other Rules of Practice and Procedure of the Court, to
the extent pertinent, are applicable to such actions for
administrative costs.
- 1(b) Definitions: As used in the Rules in this Title--
- (1) "Reasonable administrative costs" means the items described
in Code section 7430(c)(2).
- (2) "Attorney's fees" include fees paid or incurred for the
services of an individual (whether or not an attorney) admitted to
practice before the Court or authorized to practice before the
Internal Revenue Service. For the procedure for admission to
practice before the Court, see Rule
200.
- (3) "Administrative proceeding" means any procedure
or other action within the Internal Revenue Service in connection
with the determination, collection, or refund of any
tax, interest, or penalty.
- (c) Jurisdictional Requirements: The Court does not have
jurisdiction of an action for administrative costs under this Title
unless the following conditions are satisfied:
- (1) The Commissioner has made a decision denying (in whole or
in part) an award for reasonable administrative costs under Code
Section 7430(a).
- 2(2)A petition for an award for reasonable administrative
costs is filed with the Court within the period specified in
Code section 7430(f)(2).
- (d) Burden of Proof: For the rules regarding the burden
of proof in claims for administrative costs, see Rule 232(e).
1The amendments generally are effective as of June 30, 2003; except
that the amendment of paragraph (b)(2) deleting the phrase "paid or incurred"
is effective with respect to costs incurred and services performed
after January 18, 1999.
2 The amendment is effective with respect to proceedings commenced
after August 5, 1997.
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