-24-
Thus, a pro se petitioner cannot recover fees for self-
representation, even if she is an attorney at law. United States
v. McPherson, 840 F.2d 244 (4th Cir. 1988); Frisch v.
Commissioner, 87 T.C. 838 (1986).
Petitioner submitted an itemized statement from her attorney
reflecting costs incurred from July 11, 1995, through September
5, 1996. Britt billed his time at an hourly rate of either $150
or $200.
Section 7430(c)(1) defines reasonable litigation costs in
part as reasonable fees paid or incurred for the services of
attorneys in connection with the court proceeding. Section
7430(c)(1)(B)(iii) limits the hourly rate for attorney's fees to
$75, with allowances for increase in the cost of living and other
special factors. An issue exists as to whether the cost of
living adjustment (COLA), which applies to an award of attorney's
fees under section 7430, should be computed from October 1, 1981,
or from January 1, 1986.
Our position on this issue was addressed in Bayer v.
Commissioner, 98 T.C. 19 (1992), where we concluded that
Congress, in providing for cost of living adjustments in section
7430, intended the computation to start on the same date the
COLA's were started under the Equal Access to Justice Act (EAJA),
Pub. L. 96-481, secs. 201-208, 94 Stat. 2321, 2325-2330; i.e.,
October 1, 1981. Id. at 23. Citing Lawrence v. Commissioner, 27
T.C. 713 (1957), revd. on other grounds 258 F.2d 562 (9th Cir.
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