Award of Attorneys Fees in Tax Cases Hearing Before the Subcommittee On Selec

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Award of Attorneys Fees in Tax Cases Hearing Before the Subcommittee On Selec
United States Congress House Committee On Ways
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I know that you said we should clarify existing law. I am just asking if we did, how would you suggest that we clarify it?
Mr. Archer. I don't know that I have any legislative language that would clarify that Kaufman situation.
Chairman Rangel. I don't mean legislative language. Do you think they would warrant any additional legislative protection?
Mr. Archer. I think that the situation comes up so infrequently. And if the administrative processes are taken care of, are followed by the taxpayer
..., that this will be likely to happen in only a very few instances. And my real concern is whether we should try to enact legislation giving this type of a right to many, many taxpay- ers to raise a new issue to solve what may be a relatively small problem that probably could be handled by oversight.
Chairman Rangel. I am sorry I interrupted your testimony. Go ahead.
Mr. Archer. In its press release, the subcommittee asked for in- formation about the cases in which awards have been made under section 7430.


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