Recovering Attorney Fees From The IRS When Someone Else Pays Your Fees


Under Code §7430 , a taxpayer who prevails against the IRS in court (or at the administrative level) can recover his fees and costs. Restrictions on recovery exist, however. The taxpayer must have exhausted administrative remedies before going to court, the taxpayer must not unreasonably protract the proceedings, and the taxpayer must meet financial eligibility requirements. Further, no fees will be allowed when the IRS proves its position in the proceeding was substantially justified. Thus, taxpayers can only recover fees if the IRS was acting unreasonably in seeking to impose taxes.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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