qualified offer period

(2) Qualified offer period For purposes of this subsection, the term “qualified offer period” means the period— (A) beginning on the date on which the first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals is sent, and (B) ending on the date which is 30 days before the date the case is first set for trial.


26 USC § 7430(g)(2)

Scoping language

For purposes of this subsection
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