- 9 -
recovery for 3.9 hours at $125 per hour for attorney Giffin's
services. We do not think that 3.9 hours is an unreasonable
amount of time for attorney Giffin's services. However,
petitioner may not recover at a rate in excess of $110 per hour
for attorney Giffin's services. There is no persuasive evidence
that the availability of qualified attorneys to aid petitioner in
redrafting the petition was limited. See sec. 7430(c)(1).
Further, after application of the 1997 cost-of-living adjustment,
the statutory rate is nevertheless limited to $110 per hour. See
sec. 7430(c)(1); Rev. Proc. 96-59, 1996-2 C.B. 392, 396.
Accordingly, petitioner's recovery for attorney Giffin's services
will be limited to 3.9 hours at $110 per hour, or $429.
Petitioner also claims recovery for $200 in attorney's fees
incurred with respect to attorney Curtin's services. Attorney
Curtin assisted petitioner in providing the Appeals officer with
the requested documentation that resulted in respondent's
concession of the issues raised in the notice of deficiency.
Petitioner claims $200 in attorney's fees for attorney Curtin's
services. We think that petitioner's claim of $200 in this
regard meets the applicable standard and is reasonable.5
2. Mileage
Petitioner claims recovery for mileage with regard to 3,792
miles of travel allegedly incurred in connection with this case.
5 A $200 expense for attorney Curtin's services translates
into 1.8 hours of service at a rate of $110 per hour.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011