# Regulations Under IRC Section 7430 Relating to Awards of Administrative Costs and Attorneys' Fees
> **IRS** · Final regulations. · Published 2016-03-01 · Effective 2016-03-01 · 81 FR 10479
## Document
- **Document number:** 2016-04401
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 10479
- **CFR reference:** 26 CFR 301
- **Publication date:** 2016-03-01
- **Effective date:** 2016-03-01
- **Treasury docket:** TD 9756
## Abstract

This document contains final regulations relating to awards of administrative costs and attorneys' fees. The final regulations conform the regulations to the amendments made in the Taxpayer Relief Act of 1997 and the IRS Restructuring and Reform Act of 1998. The regulations affect taxpayers seeking attorneys' fees and costs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/03/01/2016-04401/regulations-under-irc-section-7430-relating-to-awards-of-administrative-costs-and-attorneys-fees)
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