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(a) In general.

(b) Requirements.

(1) In general.

(2) Participates.

(3) Tax matter.

(4) Failure to agree to extension of time for assessments.

(c) Revocation of a determination that an organization is described in section 501(c)(3).

(d) Actions involving summonses, levies, liens, jeopardy and termination assessments, etc.

(e) Exception to requirement that party pursue administrative remedies.

(f) Examples.

(g) Effective date.

§301.7430–2  Requirements and procedures for recovery of reasonable administrative costs.

(a) Introduction.

(b) Requirements for recovery.

(1) Determination by the Internal Revenue Service.

(i) Jurisdiction.

(ii) Administrative proceeding.

(iii) Administrative proceeding date.

(iv) Reasonable administrative costs.

(v) Prevailing party.

(vi) Not unreasonably protracted.

(vii) Procedural requirements.

(2) Determination by court.

(c) Procedure for recovering reasonable administrative costs.

(1) In general.

(2) Where request must be filed.

(3) Contents of request.

(i) Statements.

(ii) Affidavit or affidavits.

(iii) Documentation and information.

(4) Form of request.

(5) Period for requesting costs from the Internal Revenue Service.

(6) Notice.

(7) Appeal to Tax Court.

(d) Unreasonable protraction of administrative proceeding.

(e) Examples.

§301.7430–3  Administrative proceeding and administrative proceeding date.

(a) Administrative proceeding.

(b) Collection action.

(c) Administrative proceeding date.

(1) General rule.

(2) Notice of the decision of the Internal Revenue Service Office of Appeals.

(3) Notice of deficiency.

(d) Examples.

§301.7430–4  Reasonable administrative costs.

(a) In general.

(b) Costs described.

(1) In general.

(2) Representative and specially qualified representative.

(i) Representative.

(ii) Specially qualified representative.

(3) Limitation on fees for a representative.

(i) In general.

(ii) Cost of living adjustment.

(iii) Special factor adjustment.

(c) Certain costs excluded.

(1) Costs not incurred in an administrative proceeding.

(2) Costs incurred in an administrative proceeding but not reasonable.

(i) In general.

(ii) Special rule for expert witness' fees on issue of prevailing market rates.

(3) Litigation costs.

(4) Examples.

§301.7430–5  Prevailing party.

(a) In general.

(b) Position of the Internal Revenue Service.

(c) Substantially justified.

(1) In general.

(2) Exception.

(3) Presumption.

(d) Amount in controversy.

(e) Most significant issue or set of issues presented.

(f) Net worth and size limitations.

(1) Individuals and estates.

(2) Others.

(3) Special rule for charitable organizations and certain cooperatives.

(g) Determination of prevailing party.

(h) Examples.

§301.7430–6  Effective date.