### Question
How is the term qualified offer defined?


### Answer
The term **qualified offer** is defined in *26 U.S.C. § 7430* as the following:

> a written offer which—


(A) is made by the taxpayer to the United States during the qualified offer period

#### Citation:
  - *26 U.S.C. § 7430*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter B-Proceedings by Taxpayers and Third Parties**

