- 4 -
presentation; i.e., stipulation of facts, etc. Petitioner seeks
$1,587 in administrative costs from the March 3, 1999, request to
respondent’s Appeals Office to rescind the deficiency notice
until the March 9, 1999, mailing of his petition. Petitioner
also seeks $14,824.50 in litigation costs from the time of the
petition to the filing of his motion seeking fees. Petitioner’s
counsel is a specialized tax lawyer and is seeking $250 per hour,
while respondent contends that, to the extent any such fees are
recoverable, they should be paid at the modified statutory rate
of $130 per hour. In the alternative, if the Court is not
disposed to grant more than the statutory fee, petitioner seeks
reduced fees at the statutory rate. A summary of petitioner’s
fee claims and the amounts to which respondent agrees is as
follows:
Claim for Administrative Fees and Costs
Attorney’s fees, 3/3/99 through 3/9/99,
5.91 hours at $250 per hour $1,477.50
Filing fee and clerical costs +109.50
Total administrative fees and costs claimed 1,587.00
Amount agreed to by respondent -248.30
Difference between the parties 1,338.70
Claim for Litigation Fees and Costs
Attorney’s fees, 3/10/99 to 1/27/00,
59.14 hours at $250 per hour $14,785.00
Clerical and office costs +39.50
Total litigation fees and costs claimed 14,824.50
Amount agreed to by respondent -1,970.30
Difference between the parties 12,854.20
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011