# Awards of Attorney's Fees and Other Cost Based Upon Qualified Offers; Correction
> **IRS** · Correction to final regulations and removal of temporary regulations. · Published 2004-01-28 · Effective 2003-12-24 · 69 FR 4058
## Document
- **Document number:** 04-1814
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 4058
- **CFR reference:** 26 CFR 301
- **Publication date:** 2004-01-28
- **Effective date:** 2003-12-24
- **Treasury docket:** TD 9106
## Abstract

This document corrects final regulations and the removal of temporary regulations (TD 9106) that were published in the Federal Register on December 29, 2003 (68 FR 74848). The document contains final regulations and the removal of temporary 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/01/28/04-1814/awards-of-attorneys-fees-and-other-cost-based-upon-qualified-offers-correction)
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