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2. Substantially prevail with respect to the amount in
controversy. Sec. 7430(c)(4)(A)(ii)(I). Respondent concedes
that petitioners meet this requirement.
3. Be an individual whose net worth did not exceed $2
million, or an owner of an unincorporated business, or any
partnership, corporation, etc., the net worth of which did not
exceed $7 million, when the petition was filed. Sec.
7430(c)(4)(A)(iii); 28 U.S.C. sec. 2412(d)(2)(B) (1988).
Respondent concedes that petitioners meet this requirement.
4. Show that they did not unreasonably protract the
proceedings. Sec. 7430(b)(4). Respondent concedes that
petitioners meet this requirement.
5. Show that the position of the United States in the
action was not substantially justified. Sec. 7430(c)(4)(A)(i).
Respondent contends that petitioners do not meet this
requirement.
6. Establish that the amount of costs and attorney's fees
claimed by the taxpayers is reasonable. Sec. 7430(a), (c)(1) and
(2). Respondent does not dispute the number of hours of legal
services or other costs claimed by petitioners. Petitioners
initially claimed that they were entitled to more than $75 per
hour adjusted for inflation. Respondent disputed that
contention. Petitioners now claim that they are entitled to $75
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Last modified: May 25, 2011