Action on Decision

AOD 2002-06 (2002)

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Action on Decision

Internal Revenue Service
AOD 2002-06 (2002)

Facts

Taxpayers mailed their tax return, which claimed a refund, to the Internal Revenue Service (IRS) less than three years after the return was originally due under Internal Revenue Code (code) § 6511(b)(2)(A). However, the IRS received the return more than three years after the original due date. The IRS denied the refund in accordance with its then-position that refund claims had to be delivered to the IRS within a three-year claim period. After the taxpayers sued, the IRS changed its position in response to other litigation and allowed the taxpayers’ refund claim. The taxpayers then moved for the award of attorney’s fees pursuant to code § 7430 and requested fees in excess of the presumptive maximum hourly rate permitted by § 7430(c)(1)(B)(iii). The court granted the taxpayers’ request, ruling that the IRS’s position was not substantially justified and that a higher hourly rate was warranted. The IRS’s Office of Chief Counsel issued an action on decision announcing the IRS’s future litigation position with respect to the court’s decision.

Rule of Law

Issue

Holding and Reasoning ()

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