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Dugan filed the motion here under consideration seeking
attorney's fee and related expenses in the amounts of $22,145.50
and $588.39, respectively, plus additional attorney's fees and
administrative expenses incurred in the prosecution of the
motion. The demand for attorney's fees represented approximately
170 attorney hours billed at rates between $145 and $175 per
hour. Respondent filed an objection to the motion on June 10,
1996, to which petitioner filed a reply on August 9, 1996. A
hearing was conducted on the motion in Nashville, Tennessee, on
September 13, 1996.
Discussion
Generally, section 7430 provides that to be entitled to an
award for reasonable administrative and litigation costs the
claimant must be a "prevailing party". Sec. 7430(a). To be
considered a prevailing party, the claimant must establish: (1)
The position of the United States in the proceeding was not
substantially justified; (2) the claimant prevailed with respect
to the amount in controversy or with respect to the most
significant issue presented; and (3) the claimant met the net
worth requirements of 28 U.S.C. sec. 2412(d)(2)(B)(1994) on the
date the petition was filed. In addition, the claimant must
establish that all administrative remedies have been exhausted
insofar as litigation costs are concerned; that the claimant has
not unreasonably protracted the proceedings; and that the amount
of costs claimed is reasonable. Sec. 7430(b)(1), (4). The
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