Lesson From The Tax Court:  Merely Winning Does Not Entitle Taxpayer To Attorneys Fees

Section 7430(a) permits a court to award “reasonable administrative costs” and “reasonable litigation costs” (the largest being attorneys fees) to a taxpayer who is a “prevailing party” in a dispute with the IRS. I use all those scare quotes to emphasize that these are all terms of art. And the…

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