Sec. 3. Awarding of costs and fees to taxpayers wrongfully discriminated against
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Subsection
(a)of section 7430 of the Internal Revenue Code of 1986 is amended by inserting or wrongfully discriminated against, after title, . Subsection
(c)of section 7430 of such Code is amended by adding at the end the following: Wrongful discrimination occurs if a final determination is made in an administrative or judicial proceeding that there has been a violation of a right specified in section 1203(b)(3) of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note). . The amendment made by subsection
(a)shall apply to civil actions or proceedings commenced after the date of the enactment of this Act.
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Sec. 3
Awarding of costs and fees to taxpayers wrongfully discriminated against
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