# Awards of Attorney's Fees and Other Costs Based Upon Qualified Offers
> **IRS** · Final regulations and removal of temporary regulations. · Published 2003-12-29 · Effective 2003-12-24 · 68 FR 74848
## Document
- **Document number:** 03-31822
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 74848
- **CFR reference:** 26 CFR 301
- **Publication date:** 2003-12-29
- **Effective date:** 2003-12-24
- **Treasury docket:** TD 9106
## Abstract

This document contains final regulations relating to the qualified offer rule, including the requirements that an offer must satisfy to be treated as a qualified offer under section 7430(g) and the requirements that a taxpayer must satisfy to qualify as a prevailing party by reason of having made a qualified offer. The regulations implement certain changes made by section 3101(e) of the Internal Revenue Service Restructuring and Reform Act of 1998. The final regulations affect taxpayers seeking attorney's fees and costs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/29/03-31822/awards-of-attorneys-fees-and-other-costs-based-upon-qualified-offers)
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