Regulation & law · 29/12/2003Updated: 10/17/2026 · 1 min read

Awards of Attorney's Fees and Other Costs Based Upon Qualified Offers

Summary

The IRS has released final regulations on qualified offers, which affect taxpayers seeking attorney's fees and costs. The new rules implement changes from the 1998 Internal Revenue Service Restructuring and Reform Act.

Original source language: Federal Register — All DocumentsOpen original release →

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