§319

g and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 727, effective for costs incurred or services performed after Jan. 18, 1999. Sec. 7430 was amended most recently by the Community Renewal Tax Relief Act of 2000 (CRTRA 2000), Pub. L. 106-554, sec. 319(25), 114 Stat. 2763A-647, effective Dec. 21, 2000. The petition was filed on June 15, 2000, and thus the CRTRA 2000 amendment (which was purely clerical in nature) does not apply here. - 5 - 1. Exhaust administrative remedies. Sec. 7430(b)(1

319(25), 114 Stat. at 2763A-647. The amendment, which is effective on the date ofenactment ofCRTRA (December 21, 2000), affects only sec. 7430(c)(3) and is purely clerical. - 8 - be entitledto reasonable costs incurred in connectionwith the administrative or court proceeding. Sec. 7430(a)(1) and (2), (c)(1) and (2). To be a prevailing party,

319(25), 114 Stat. at 2763A-647. The amendment, which is effective on the date ofenactment ofCRTRA (December 21, 2000), affects only sec. 7430(c)(3) and is purely clerical. - 13 - [*13] taxpayermay be entitled to reasonable costs incurred in connection with the administrative or courtproceeding. Sec. 7430(a)(1) and (2), (c)(1) and (2). Withou

on which respondent objected include: (1) petitioner did not exhaust her administrative remedies; (2) petitioner unreasonablyprotracted the proceedings; (3) the fees requested by petitioner are not reasonable; (4) some of petitioner's costs were not incurred in connection with the Court proceeding as defined in the applicable regulations; and (5) respondent's position was substantiallyjustified.

FILE IN THE DIVISION OF VITAL RECORDS”. The certified copies of the affidavits are stamped “VALID ONLY WITH IMPRESSED SEAL”. 7 Sec. 7430 was amended most recently by Congress in the Community Renewal Tax Relief Act of 2000 (CRTRA), Pub. L. 106- 554, sec. 319(25), 114 Stat. 2763A-647. The amendment, which is effective on the date of enactment of CRTRA (Dec. 21, 2000), affects only sec. 7430(c)(3) and is purely clerical in nature. - 8 - A. Requirements for a Judgment Under Section 7430 Under secti

ed only if a taxpayer: (1) Is the prevailing party; (2) has exhausted his or her administrative remedies within the IRS; and 5 Sec. 7430 was amended most recently by Congress in the Community Renewal Tax Relief Act of 2000 (CRTRA), Pub. L. 106- 554, sec. 319(25), 114 Stat. 2763A-587, 2763A-647. The amendment, which is effective on the date of enactment of CRTRA (Dec. 21, 2000), affects only sec. 7430(c)(3) and is purely clerical in nature. - 14 - (3) did not unreasonably protract the court proce

319.202(C) and 319.54(F)(3) (Anderson 1998). (We shall refer collectively to that tax and fee as the Ohio transfer tax.) At all relevant times, under the law of the State of Ohio, the grantee or transferee of real property was required to declare - 25 - the value of real property transferred in order to calculate the Ohio transfer tax. See Oh

319(a), 65 Stat. 452, 497; G. & W. H. Corson, Inc. v. Commissioner, 54 T.C. 668, 675 (1970), affd. 453 F.2d 578 (3d Cir. 1971). However, in section 613(b) of the 1954 Code, the qualifiers "chemical grade" and "metallurgical grade" were dropped from limestone, dolomite was added to the 15 percent (now 14 percent) depletion rate category, and th