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B-210706 1 (1984-07-05)

handle is hein.gao/gaobadlty0001 and id is 1 raw text is: OECISION FILE: B-210706 THE COMPTROLLER GUNEiAL OP THE UNITED UTATEE WASHINGTON. 0.C. 2054U DATE: July 5, 1984 MATTER OF: source of funds for payment of awards under 26 U.S.C. S 7430 DIGEST: 1. The permanent indefinite appropriation estab- lished by 31 U.S.C. § 1304 is available to pay litigation cost awards made by Federal district courts and United States Claims Court under the authority of 26 U.S.C. S 7430. The judgment appropriation is generally available for the payment of court awards unless payment is otherwise provided for, and there is nothing in the language or legislative history of 26 U.S.C. § 7430 to make agency funds available to pay awards authorized by that section. 2. Although 26 U.S.C. S 7430 authorizes litigation cost awards by the United States Tax Court, no appropriation is currently available to satisfy such awards. The legislative history of 26 U.S.C. S 7430 suggests that Congress did not intend that agency funds be used to pay such awards, and the permanent indefinite appropria- tion established by 31 U.S.C. 9 1304 is not available to pay the awards because section 1304 does not apply to the Tax Court. The Assistant Secretary for Administration of the Department of the Treasury has asked whether the permanent, indefinite judgment appropriation established by 31 U.S.C. § 1304 (formerly 31 U.S.C. § 724a) is available to satisfy litigation cost awards against the Internal Revenue Service (IRS) made under 26 U.S.C. S 7430 (I.R.C. § 7430). We hold that the judgment appropriation is the proper payment source of section 7430 awards made by the Federal district courts and the United States Claims Court, but not by the Tax Court. As explained below, no appropriation is currently available to satisfy section 7430 awards made in Tax Court cases. Background Prior to 1976, except for certain limited types of court costs authorized by 28 U.S.C. § 2412(a), there was no authority to award attorney fees or other litigation ex- penses against the United States in civil tax cases. In q ay~ Ie -(W

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