John E. and Concetta Lozon - Page 13

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          results obtained, and the customary fees and awards in other                
          cases should not be considered for the purpose of determining               
          whether an increased award is warranted.  Pierce v. Underwood,              
          supra at 573; Cozean v. Commissioner, supra; see also sec.                  
          301.7430-4(b)(3)(iii)(B), Proced. & Admin. Regs.  Likewise, it is           
          not a special factor if hourly rates for all lawyers in the                 
          relevant city or area exceed $75.  Pierce v. Underwood, supra at            
          571-572; Powers v. Commissioner, 100 T.C. at 489.                           
               General expertise in tax law in itself is not a special                
          factor warranting a fee award in excess of $75 per hour under               
          section 7430.  Huffman v. Commissioner, 978 F.2d at 1150; Powers            
          v. Commissioner, 100 T.C. at 489.  Depending on the facts and               
          circumstances of the case, however, we may find that a tax                  
          attorney had a special skill and expertise needful for the                  
          litigation in question.  Powers v. Commissioner, 100 T.C. at 489.           
               Although the issues presented in Lozon I may have required             
          petitioner to secure the services of a competent tax attorney,              
          this finding, standing alone, does not demonstrate the presence             
          of a special factor which would justify an increased award under            
          section 7430.  See Powers v. Commissioner, 43 F.3d 172, 183 (5th            
          Cir. 1995), affg. in part and revg. in part T.C. Memo. 1993-125;            
          Cozean v. Commissioner, supra.  Petitioners have failed to                  
          establish that Mr. Owens possessed any nonlegal or technical                
          abilities apart from his expertise in tax law.  See Powers v.               
          Commissioner, 43 F.3d at 183; Cozean v. Commissioner, supra.                




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