[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7430-0]

[Page 510-511]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7430-0  Table of contents.

    This section lists the captions that appear in Sec. Sec. 301.7430-1 
through 301.7430-6.

[[Page 511]]

         Sec. 301.7430-1 Exhaustion of administrative remedies.

    (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.

Sec. 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.

Sec. 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.

            Sec. 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.

                   Sec. 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.

                    Sec. 301.7430-6 Effective date.

[T.D. 8542, 59 FR 29360, June 7, 1994, as amended by T.D. 8725, 62 FR 
39118, July 22, 1997]