(a) Only those fees and expenses that were incurred after the date of the notice of determination, jeopardy determination or claim for refund are eligible for reimbursement. Fees and expenses incurred are “related to a hearing before the board” and reimbursable only if the claimant sought Board review of an unfavorable Decision and Recommendation and only if the Board finds that the action taken by Board Staff was unreasonable. To determine whether Board Staff has been unreasonable, the Board will consider whether Board Staff has established that its position was substantially justified. This means that a taxpayer whose petition for redetermination or claim for refund is not granted does not have an eligible claim.

(b) Only those fees and expenses incurred after the date of a notice of proposed deficiency assessment or jeopardy assessment are eligible for reimbursement.