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miscellaneous costs and expenses. Of that total, $697 in
expenses was incurred prior to the time the case was forwarded to
the District Counsel. Therefore, petitioners are entitled to
$954.66 in costs and expenses.
Petitioners’ attorney billed a total of 109.4 hours on this
case. Of that total, 80.3 hours were billed after the case was
forwarded to the District Counsel. An award relating to
attorney’s fees incurred in 1998 is limited to $120 per hour.
See sec. 7430(c); Rev. Proc. 98-61, 1998-52 I.R.B. 18.
Accordingly, we award petitioners attorney’s fees in the amount
of $9,636, plus attorney’s fees and costs incurred pursuing this
motion.
To reflect the foregoing,
An appropriate order and
decision will be entered.
7 That amount includes the $60 fee to file petitioners’
petition with the Tax Court and $9 in postage costs.
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