{"abstract":"This document contains final regulations relating to awards of administrative costs and attorneys' fees. The final regulations conform the regulations to the amendments made in the Taxpayer Relief Act of 1997 and the IRS Restructuring and Reform Act of 1998. The regulations affect taxpayers seeking attorneys' fees and costs.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/03/01/2016-04401.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"81 FR 10479","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: The final regulations are effective on March 1, 2016.","disposition_notes":null,"docket_ids":["TD 9756"],"dockets":[],"document_number":"2016-04401","effective_on":"2016-03-01","end_page":10490,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/03/01/2016-04401.xml","html_url":"https://www.federalregister.gov/documents/2016/03/01/2016-04401/regulations-under-irc-section-7430-relating-to-awards-of-administrative-costs-and-attorneys-fees","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-04401?publication_date=2016-03-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-03-01/2016-04401/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":2040,"last_updated":"2026-10-23 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-03-01/pdf/2016-04401.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-04401.pdf?1456754358","publication_date":"2016-03-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/03/01/2016-04401.txt","regulation_id_number_info":{"1545-AX46":{"issue":"201510","html_url":"https://www.federalregister.gov/regulations/1545-AX46/regulations-under-i-r-c-section-7430-relating-to-awards-of-administrative-costs-and-attorney-s-fees","title":"Regulations Under I.R.C. Section 7430 Relating to Awards of Administrative Costs and Attorney's Fees","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201510&RIN=1545-AX46&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX46"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2009-0031","supporting_documents_count":null,"docket_id":"IRS-2009-0031","regulation_id_number":null,"title":"Regulations Under Section 7430 Regarding Miscellaneous Changes Made by TRA 97 and RRA 98 ","checked_regulationsdotgov_at":"2016-03-21T06:00:13Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":10479,"subtype":null,"title":"Regulations Under IRC Section 7430 Relating to Awards of Administrative Costs and Attorneys' Fees","toc_doc":"Awards of Administrative Costs and Attorney's Fees","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":81}