- 8 -
proposed settlement document about 2 months prior to the
scheduled trial date. Petitioner declined to sign the proposed
settlement document because no agreement had been reached
regarding litigation costs. Rather, petitioner appeared at trial
to request an award of litigation costs. Under these
circumstances, we hold that petitioner did not unreasonably
protract the court proceeding.
C. Reasonableness of Litigation Costs
In the case of a prevailing party, section 7430(a)(2)
provides for the recovery of "reasonable litigation costs".
Section 7430(c)(1) defines reasonable litigation costs to include
reasonable court costs and reasonable expenses of expert
witnesses, studies, and attorney's fees.
1. Attorney's Fees
Generally, reasonable attorney's fees are limited to $110
per hour. Sec. 7430(c)(1)(B)(iii). However, an adjustment may
be made for an increase in the cost of living or the existence of
a special factor, such as the limited availability of qualified
attorneys. Sec. 7430(c)(1).
Petitioner claims attorney's fees for the services of two
different attorneys. Petitioner's first counsel, attorney
Giffin, assisted petitioner by meeting with petitioner and
drafting the amended petition. In this regard, petitioner claims
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011