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In her motion, petitioner prays for an award of costs in the
amount of $4,577.22.14 Respondent suggests that an award of
attorney's fees at a rate in excess of $75 per hour (plus the
appropriate COLA) would be unreasonable. Respondent does not
suggest that the number of hours billed by petitioner's counsel
is unreasonable, nor does respondent suggest that the other costs
and expenses that petitioner seeks to recover are either
unrecoverable or unreasonable in amount.
Section 7430(c)(1) defines reasonable costs, in part, as
reasonable fees paid or incurred for the services of attorneys in
connection with the administrative and court proceedings.
Section 7430(c)(1)(B)(iii) limits the hourly rate for attorney's
fees to $75, with allowances for an increase in the cost of
living and other special factors.
This Court's position is that the cost of living adjustment
(COLA) applicable to an award of attorney's fees should be
measured from October 1, 1981, i.e., the same date from which
COLA's are measured under the EAJA. Bayer v. Commissioner, 98
T.C. 19 (1992); see Harris v. Railroad Retirement Board, 990 F.2d
519, 521 (10th Cir. 1993)(applying the EAJA analogously).
Inasmuch as petitioner's counsel billed petitioner at the rate of
$130 per hour for 1996 and 1997, we award petitioner attorney's
14 See supra note 10 for the breakdown of this amount.
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