RULE 271. COMMENCEMENT OF ACTION FOR ADMINISTRATIVE COSTS
- (a) Commencement of Action: An action for an award for
reasonable administrative costs under Code Section 7430(f)(2) shall
be commenced by filing a petition with the Court. See Rule 20, relating to commencement of case; Rule 22, relating to the place and manner of
filing the petition; and Rule 32,
relating to the form of pleadings.
- (b) Content of Petition: A petition filed pursuant to this Rule
shall be entitled "Petition for Administrative Costs (Sec.
7430(f)(2))." Such a petition shall be substantially in accordance
with Form 13 shown in Appendix I, or shall, in the alternative,
contain the following:
- (1) In the case of a petitioner other than a corporation, the
petitioner's name and legal residence; in the case of a corporate
petitioner, the petitioner's name and principal place of business
or principal office or agency; and, in all cases, the petitioner's
mailing address and identification number (e.g., Social Security
number or employer identification number). The mailing address,
legal residence, and principal place of business, or principal
office or agency, shall be stated as of the date that the petition
is filed.
- (2) The date of the decision denying an award for
administrative costs in respect of which the petition is filed, and
the City and State of the office of the Internal Revenue Service
which issued the decision.
- (3) The amount of administrative costs claimed by the
petitioner in the administrative proceeding; the amount of
administrative costs denied by the Commissioner; and, if different
from the amount denied, the amount of administrative costs now
claimed by the petitioner.
- (4) Clear and concise lettered statements of the facts on which
the petitioner relies to establish that, in the administrative
proceeding, the petitioner substantially prevailed with respect to
either the amount in controversy or the most significant issue or
set of issues presented in the administrative proceeding.
- (5) A statement that the petitioner meets the net worth
requirements of Section 2412(d)(2)(B) of Title 28, United States
Code (as in effect on October 22, 1986).
- (6) The signature, mailing address, and telephone number of
each petitioner or each petitioner's counsel, as well as counsel's
Tax Court bar number.
- (7) A copy of the decision denying (in whole or in part) an
award for reasonable administrative costs in respect of which the
petition is filed.
- (c) Filing Fee: The fee for filing a petition for
administrative costs shall be $60, payable at the time of filing.
The payment of any fee under this paragraph may be waived if the
petitioner establishes to the satisfaction of the Court by an
affidavit containing specific financial information that the
petitioner is unable to make such payment.
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