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(3) Attorney's fees.--For purposes of paragraphs
(1) and (2), fees for the services of an individual
(whether or not an attorney) who is authorized to
practice before the Tax Court or before the Internal
Revenue Service shall be treated as fees for the
services of an attorney.
Petitioner's motion for litigation costs, in support of his
request for an award of attorney's fees with respect to Mr.
Urquhart's services at a rate of $250 per hour, states as
follows:
The hourly rate of $250.00 charged Petitioner by
undersigned counsel is a reasonable rate for qualified
attorneys in the Houston, Texas area to handle a matter
such as this case. There is a limited availability of
qualified attorneys to handle a case such as this so as
to justify the $250 hourly rate over the $75.00 rate
set forth in I.R.C. Section 7430(c)(1)(B)(iii). * * *
Petitioner submits the affidavit of Larry A. Campagna, an
attorney specializing in tax law, in an attempt to establish that
the hourly rate for attorney's fees sought by petitioner is
consistent with the prevailing billing rate in the Houston area.
Petitioner also submits the affidavits of Mr. Harris and John W.
Storms, C.P.A., to establish that the costs for the accountants'
work are reasonable.
Respondent contests the hourly rate for attorney's fees
requested by petitioner because it exceeds the $75 cap (adjusted
for inflation) applicable to awards of attorney's fees under
section 7430(c)(1)(B)(iii) for the years in issue.6 In so doing,
6 Respondent does not argue that the amount of time billed
by Mr. Urquhart was excessive.
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