- 8 -
definition of prevailing party, set forth in section
7430(c)(4)(B)(i). In support of that position, respondent
asserts that the position of the United States was
substantially justified both “at the time the notice of
deficiency was issued” and “at the time he conceded the
case.”
Respondent also asserts that no answer was filed in
this case, and, therefore, “respondent did not take a
position in the court proceeding that was adverse to
petitioner.” According to respondent, this means that the
estate cannot qualify as the prevailing party for the
reasons explained in Fla. Country Clubs, Inc. v.
Commissioner, 122 T.C. 73 (2004), affd. 404 F.3d 1291 (11th
Cir. 2005), or it means that respondent’s position was
substantially justified.
Finally, respondent argues that the attorney’s fees
requested by the estate exceed the amount specified as
reasonable by section 7430(c)(1)(B)(iii). The estate’s
motion for attorney’s fees seeks an award of $3,875 in fees
for 15.9 hours of attorney’s time. That total is composed
of 12.9 hours at $250 per hour ($3,225) and 3 hours at
$216.67 per hour ($650). The motion does not explain why
different rates are used in computing the fees. Respondent
points out that an award of attorney’s fees incurred during
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011