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Tax Court. Prior to this agreement, petitioners had been billed
at an hourly rate for attorney’s fees incurred.
This case was called from the calendar for trial on February
9, 1998, in San Antonio, Texas. Counsel for the parties appeared
and were heard. At that time the parties filed a statement of
stipulated settled issues in which respondent conceded the sole
issue before this Court. Petitioners then filed a Motion for
Reasonable Litigation Costs on February 9, 1998, and a
supplemental declaration on March 13, 1998, requesting an award
of attorney’s fees in the amount of $3,936, paralegal time in the
amount of $61.50, and expenses in the amount of $571.44.
Petitioners claimed total litigation costs in the amount of
$4,568.94.
Discussion
Section 7430 provides that in any court proceeding brought
by or against the United States, the "prevailing party" may be
awarded reasonable litigation and administrative costs. To be a
prevailing party, a taxpayer must establish: (1) That the
taxpayer substantially prevailed with respect to the amount in
controversy or with respect to the most significant issue
present, and (2) that the taxpayer met the net worth requirements
of 28 U.S.C. section 2412(d)(2)(B)(as in effect on October 22,
1986) on the date the petition was filed. Sec. 7430(c)(4)(A). A
taxpayer will not be treated as a prevailing party if the
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