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mailing by respondent to petitioners of the notices of
deficiency:
Type of Fees
and Costs Total
Attorney’s Fees $43,892
Filing Fees 120
Transcript Fees 500
Miscellaneous 167
Total $44,679
Petitioners have submitted billing statements from
petitioners’ counsel regarding the above litigation costs. With
one exception, the client identified on such statements and to
whom the billings were mailed was “Haas & Associates” or “Haas &
Associates c/o Michael A. Haas”.2 The evidence does not indicate
who, as between Haas and his wife and Haas & Associates, paid
these bills.
Before respondent’s mailing to petitioners of the notices of
deficiency, petitioners also incurred attorney’s fees and other
costs. Petitioners, however, in the instant motion for
litigation costs and fees are not seeking recovery of any costs
incurred before the mailing by respondent of the notices of
deficiency.
2 One billing statement dated Oct. 2, 1998, for $59 is
directed to “Michael A. Haas & Angela M. Haas”.
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Last modified: May 25, 2011