The Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9756) relating to awards of administrative costs and attorneys’ fees under Code section 7430.
The final regulations [PDF 251 KB] reflect legislative changes made in 1997 and in 1998, and finalize—with revisions—regulations that were proposed in November 2009.
In addition to the final regulations, the IRS separately released Rev. Proc. 2016-17 [PDF 31 KB] as guidance regarding the recovery of administrative and litigation costs by individuals and organizations that provide pro bono representation to taxpayers.
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