Wayne C. Mason - Page 8

                                                - 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