- 5 -
recover any litigation costs for Cervin's fees, because he is
petitioner's coexecutor and an heir of decedent.
Petitioner claims that petitioner's attorneys have special
skills that constitute a special factor under section 7430. They
allege that petitioner's attorneys have extensive knowledge and
practical experience in Texas community property law, Texas
insurance law, Federal tax law, litigation, and Internal Revenue
Service (IRS) procedures. Although courts have expressed
willingness to consider nonlegal and technical expertise as
special factors that justify an increased award of attorney's
fees, they have generally rejected substantive specialization
within the practice of law as such a special factor. Powers v.
Commissioner, supra at 183 (expertise in the workings of the IRS
not special factor); Perales v. Casillas, 950 F.2d 1066, 1078
(5th Cir. 1992); Baker v. Bowen, 839 F.2d 1075, 1084 (5th Cir.
1988); Cozean v. Commissioner, 109 T.C. 227, 233 (1997).
Specifically, expertise in tax law has been rejected as
constituting a special factor. Powers v. Commissioner, 100 T.C.
at 489; Bode v. United States, 919 F.2d 1044, 1050-1051 (5th Cir.
1990) (attorneys seeking compensation under section 7430
generally have an expertise in tax law); Cozean v. Commissioner,
supra at 234. Courts have also rejected combinations of special
skills as constituting a special factor. Perales v. Casillas,
supra at 1078 (fluency in Spanish and board certification in
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011