6-7.100
Duties of the Post-Litigation Unit
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When the Government owes the taxpayer a refund or payment of
costs or attorneys' fees as a result of a compromise, concession,
or final judgment, the Post-Litigation Unit of the Office of
Review is responsible for ensuring that the Government timely
issues a refund check, notice of credit, or other check. The
unit also closes the case at the appropriate time.
[updated September 2007]
6-7.200
Delivery of Checks
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In cases handled by the United States Attorney, the
Post-Litigation Unit forwards the refund check and/or notice of
credit, together with a notice of adjustment, Form 1331-B, to the
United States Attorney. In turn, the United States Attorney
should deliver these to the taxpayer's counsel of record.
See
USAM 6-6.613. When appropriate, the Post-Litigation
Unit will also forward a separate check for costs, fees, and
expenses payable from the judgment fund. 31 U.S.C. § 1304.
If the United States Attorney or the taxpayer disagrees with the
amount of a check, the Tax Division should be advised
immediately. The Tax Division may instruct the United States
Attorney to tender a check to the counsel of record
unconditionally in order to stop the running of interest.
Acceptance of the refund check does not prejudice the taxpayer's
right to claim any additional amount. See 26 U.S.C.
§ 6611(b)(2).
When handling a settlement that involves only litigation
costs or attorneys' fees, the United States Attorney must request
payment either from the Judgment Fund under 31 U.S.C. § 3104
or the IRS, as appropriate. Compare 26 U.S.C. § 7430
(d)(1) with 28 U.S.C. § 2412(d)(4).
[updated September 2007]
[cited in USAM 6-5.750]
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