Page:United States Statutes at Large Volume 102 Part 4.djvu/776

 102 STAT. 3746

PUBLIC LAW 100-647—NOV. 10, 1988 "(i) the date of the receipt by the taxpayer of the notice of the decision of the Internal Revenue Service Office of Appeals, or "(ii) the date of the notice of deficiency. "(d) SPEXHAL RULES FOR PAYMENT OP COSTS.— "(1) REASONABLE ADMINISTRATIVE COSTS.—An award

for

reasonable administrative costs shall be payable out of funds appropriated under section 1304 of title 31, United States Code. "(2) REASONABLE LITIGATION COSTS.—An award for reasonable

litigation costs shall be payable in the case of the Tax Court in the same maimer as such an award by a district court. "(e) MULTIPLE ACTIONS.—For purposes of this section, in the case of— "(1) multiple actions which could have been joined or consolidated, or "(2) a case or cases involving a return or returns of the same taxpayer (including joint returns of married individuals) which could have been joined in a single court proceeding in the same court, such actions or cases shall be treated as 1 court proceeding r^ardless of whether such joinder or consolidation actually occurs, unless the court in which such action is brought determines, in its discretion, that it would be inappropriate to treat such actions or cases as joined or consolidated. "(f) RIGHT OP APPEAL.— "(1) COURT PROCEEDINGS.—An order granting or denying (in

whole or in part) an award for reasonable litigation or administrative costs under subsection (a) in a court proceeding, may be incorporated as a part of the decision or judgment in the court proceeding and shall be subject to appeal in t£e same manner as the decision or judgment. "(2) ADMINISTRATIVE PROCEEDINGS.—^A decision granting or denying (in whole or in part) an award for reasonable administrative costs under subsection (a) by the Internal Revenue Service shall be subject to appeal to the Tax Court under rules similar to the rules under section 7463 (without r^ard to the amount in dispute)." (b) CONFORMING AMENDMENT.—Section 504 of title 5, United

26 USC 7430 note.

States Code, is amended by adding at the end thereof the following new subsection: "(f) No award may be made under this section for costs, fees, or other expenses which may be awarded under section 7430 of the Internal Revenue Code of 1986." (c) CLERICAL AMENDMENT.—The table of sections for subchapter B of chapter 76 of the 1986 Code is amended by striking out "court" in the item relating to section 7430. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to proceedings commencing after the date of the enactment of this Act. SEC «240. CIVIL CAUSE OF ACTION FOR DAMAGES SUSTAINED DUE TO FAILURE TO RELEASE LIEN.

(a) IN GENERAL.—Subchapter B of chapter 76 of the 1986 Code (relating to proceedings by taxpayers and third parties) is amended by redesignating section 7432 as section 7433 and by inserting after section 7431 the following new section:

�