Greenberg v. Comm'r
United States Tax Court
P, an attorney, seeks an award of administrative costs with respect to an administrative proceeding in which P represented a taxpayer. Held: I.R.C. sec. 7430 permits only a "prevailing party" to receive an award of reasonable administrative costs. Only a party to the underlying proceeding can be a prevailing party. Because P was not a party to the underlying administrative proceeding, he cannot be a prevailing party under the statute.
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P, an attorney, seeks an award of administrative costs with respect to an administrative proceeding in which P represented a taxpayer. Held: I.R.C. sec. 7430 permits only a "prevailing party" to receive an award of reasonable administrative costs. Only a party to the underlying proceeding can be a prevailing party. Because P was not a party to the underlying administrative proceeding, he cannot be a prevailing party under the statute. Therefore P is not the proper party to file a claim under I.R.C. sec. 7430, and we lack jurisdiction.
1Opinion of the Court
DAVID B. GREENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Greenberg v. Comm'r
Docket No. 9840-15
United States Tax Court
2016 U.S. Tax Ct. LEXIS 30; 147 T.C. No. 13; 112 T.C.M. (CCH) 4746;
November 9, 2016, Filed
An order of dismissal granting respondent's motion to dismiss for lack of jurisdiction will be entered.
P, an attorney, seeks an award of administrative costs with respect to an administrative proceeding in which P represented a taxpayer.
Held: I.R.C. sec. 7430 permits only a "prevailing party" to receive an award of reasonable administrative costs. Only a party to the…
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- Henderson v. ShinsekiSupreme Court of the United States · 2011
- Stephens Ex Rel. RE v. AstrueCourt of Appeals for the Fourth Circuit · 2009
- Manning v. AstrueCourt of Appeals for the Tenth Circuit · 2007
- Breman v. CommissionerUnited States Tax Court · 1976
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