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Petitioners seek reimbursement for attorney’s fees at hourly
rates of $275 and $280, relating to 1997 and 1998, respectively.
Respondent contends these rates are unreasonable.
Section 7430(c)(1)(B)(iii) imposes a statutory rate for
attorney’s fees (i.e., $110 and $120 per hour, relating to 1997
and 1998, respectively). See Rev. Proc. 96-59, 1996-2 C.B. 392,
396; Rev. Proc. 97-57, 1997-2 C.B. 584, 587. Petitioners may
receive fees in excess of the statutory rate if the Court
determines that “a special factor, such as the limited
availability of qualified attorneys for such proceeding,
justifies a higher rate.” Sec. 7430(c)(1)(B)(iii). The Court
has explained:
in order for the “limited availability of qualified
attorneys” to constitute a special factor warranting
departure from the [statutory] cap, there must be a limited
availability of attorneys who possess distinctive knowledge
or a specialized skill needful to the particular litigation
in question * * *.
Cozean v. Commissioner, 109 T.C. 227, 232 (1997) (citing Pierce
v. Underwood, supra at 572); cf. Powers v. Commissioner, 100 T.C.
457, 489 (1993) (stating that there was no special factor where
the case “did not require a distinctive knowledge or specialized
skill within the general field of taxation.”), affd. in part,
revd. in part, and remanded on another ground 43 F.3d 172 (5th
Cir. 1995).
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