Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 7430.—Awarding of Costs and Certain Fees
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides an inflation adjustment to the hourly limit on attorney fees incurred in calendar year
2006 that may be awarded in a judgment or settlement of an administrative or judicial proceeding concerning the determination, collection, or refund of tax, interest, or penalty. See Rev. Proc. 2005-70, page 979.
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