96 STAT. 572 31 USC 757c, '^^'^^-^-
PUBLIC LAW 97-248—SEPT. 3, 1982 purposes of sections 22 and 22A of the Second Liberty Bond Act, the minimum yield guaranteed for the period held shall be the scheduled investment yield for such period as in effect on such 30th day. (c) LIMIT ON OUTSTANDING BONDS.—Effective on the date of the enactment of this Act, the last sentence of the second paragraph of the first section of the Second Liberty Bond Act (31 U.S.C. 752) is amended by striking out "$70,000,000,000" and inserting in lieu thereof "$110,000,000,000". SEC. 290. JEFFERSON COUNTY MENTAL HEALTH CENTER.
(a) IN GENERAL.—The Secretary is authorized and directed to pay, out of any money in the Treasury not otherwise appropriated, to the Jefferson County Mental Health Center, Incorporated, of Lakewood, Colorado, the sum of $50,000 in full settlement of all claims of the center against the United States for repayment of amounts the center erroneously refunded to its employees for social security contributions in the period after December 31, 1971, and prior to May 14, 1975, pursuant to instructions by the Internal Revenue Service. (b) LIMITATION.—No part of the amount appropriated in subsection (a) in excess of 10 per centum shall be paid, delivered to, or received by any agent or attorney on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this subsection shall be guilty of a misdemeanor and, upon conviction thereof be fined any sum not exceeding $1,000. SEC. 29L ALASKA NATIVE CORPORATIONS.
26 USC 4994.
Paragraph (2) of subsection (d) of section 4994 of subpart B of chapter 45 (relating to windfall profit tax on domestic crude oil; categories of oil) is amended by striking "under" the first time it appears and inserting in lieu thereof "pursuant to". SEC. 292. AWARDING OF COSTS AND CERTAIN FEES.
26 USC 743L 26 USC 7430.
(a) IN GENERAL.—Subchapter B of chapter 76 (relating to proceedings by taxpayers and third parties) is amended by redesignating section 7430 as section 7431 and by inserting after section 7429 the following new section: "SEC. 7430. AWARDING OF COURT COSTS AND CERTAIN FEES.
"(a) IN GENERAL.—In the case of any civil proceeding which is— "(1) brought by or against the United States in connection with the determination, collection, or refund of any tax, interest, or penalty under this title, and "(2) brought in a court of the United States (including the Tax Court), the prevailing party may be awarded a judgment for reasonable litigation costs incurred in such proceeding. "(b) LIMITATIONS.— "(1) MAXIMUM DOLLAR AMOUNT.—The amount of reasonable
litigation costs which may be awarded under subsection (a) with respect to any prevailing party in any civil proceeding shall not exceed $25,000. "(2)
REQUIREMENT
THAT
ADMINISTRATIVE
REMEDIES
BE
EXHAUSTED.—A judgment for reasonable litigation costs shall not be awarded under subsection (a) unless the court determines that the prevailing party has exhausted the administrative
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