https://www.gao.gov/products/439373

B-210706: Jul 5, 1984

ETC. - PAYMENT - PERMANENT INDEFINITE APPROPRIATION AVAILABILITY - CIVIL TAX CASES THE PERMANENT INDEFINITE APPROPRIATION ESTABLISHED BY 31 U.S.C. 1304 IS AVAILABLE TO PAY LITIGATION COST AWARDS MADE BY FEDERAL DISTRICT COURTS AND UNITED STATES CLAIMS COURT UNDER THE AUTHORITY OF 26 U.S.C. 7430. THE JUDGMENT APPROPRIATION IS GENERALLY AVAILABLE FOR THE PAYMENT OF COURT AWARDS UNLESS PAYMENT IS OTH...

https://www.gao.gov/products/124599

B-210706: Jul 5, 1984

GAO was asked whether the permanent indefinite judgment appropriation established by legislation is available to satisfy litigation cost awards against the Internal Revenue Service (IRS). GAO found that the judgment appropriation is the proper payment source of awards made by the Federal district courts and the U.S. Claims Court; however the appropriation is not available to pay litigation cost aw...