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429-431. Petitioners contend that special factors are present
that justify an award of attorney’s fees at a rate higher than
$140 per hour.
Tax expertise, in itself, is not necessarily a special
factor in a tax case. Cassuto v. Commissioner, 936 F.2d 736, 743
(2d Cir. 1991), affg. on this issue, revg. in part and remanding
on other issues 93 T.C. 256 (1989); Bode v. United States, 919
F.2d 1044, 1051 (5th Cir. 1990); Regimbal v. United States, 88
AFTR 2d 2001-5330, 2001-2 USTC par. 50,583 (E.D. Wash. 2001)
(applying post-1998 law, tax expertise is not a special factor).
Petitioners contend that petitioners’ counsel’s unique background
warrants an award of fees at a rate higher than $140. We
disagree. Rebhun has a bachelor of arts degree with highest
honors, a law degree, a master’s degree in business
administration, and a doctorate. She is a certified public
accountant, and she has been the subject of articles in the New
York Times, Los Angeles Times, Los Angeles Daily Journal,
Washington Post, Chicago Sun-Times, Money, Glamour, Savvy Woman,
and Sylvia Porter’s Personal Finance. Those articles describe
Rebhun as a “tax therapist” who helps people with emotional
problems to deal with the Internal Revenue Service.
Neither Rebhun’s education nor the fact that she has been
recognized as a “tax therapist” in several magazine and newspaper
articles warrants our finding that a special factor is present.
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