Phillip A. O'Bryon and Cyndie W. O'Bryon - Page 33




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          March 17, 2000; and that Ms. Gibbons' rate was $265 on March 7,             
          2000.                                                                       
               Absent special factors, an award relating to attorney’s fees           
          incurred in 1998 is limited to $120 per hour; for calendar year             
          1999, the attorney fee award limitation under section                       
          7430(c)(1)(B)(iii) is $120 per hour for fees incurred on or                 
          before January 18, 1999 and $130 per hour for fees incurred after           
          January 18, 1999; and for fees incurred in the calendar year                
          2000, the attorney fee award limitation is $140 per hour.  See              
          sec. 7430(c); Rev. Proc. 97-57, 1997-2 C.B. 584; Rev. Proc. 98-             
          61, 1998-2 C.B. 811; Rev. Proc. 99-42, 1999-46 I.R.B. 568.                  
               We find that no special factor justifies awarding fees for             
          attorneys' services at an hourly rate greater than the statutory            
          limit.  Accordingly, we limit Mr. Widen's and Ms. Gibbons' hourly           
          rate to the $120, $130, and $140 for pertinent periods.  We note            
          that Mr. McArthur's and Mr. Newman's hourly rates were under the            
          statutory caps and find them reasonable.                                    
               Mr. Widen billed 1.8 hours for services provided prior to              
          the date of notice of deficiency, June 24, 1998.  Those fees are            
          not recoverable.  See sec. 7430(c)(2).                                      
               In late January 2000, respondent notified petitioners'                 
          counsel that he anticipated that he would concede the Diplomat              
          Associates issue.  By early March 2000 a final settlement had not           
          been reached.  Respondent and petitioners included a discussion             






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