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regard to the criminal investigation and related proceedings.
Consistent with our discussion of this point above, we conclude
that petitioner is not entitled to an award under section 7430
for such attorney’s or accountant’s fees.
b. Mr. Schwartz/Mr. Fish
The record shows that Mr. Schwartz and Mr. Fish provided
legal services to petitioner with regard to both the criminal
proceedings and petitioner’s Tax Court case. Although the record
is not a model of clarity, we conclude that Mr. Schwartz and Mr.
Fish spent a total of 24 hours and 2 hours, respectively,
providing legal services to petitioner with regard to his Tax
Court case.
Section 7430(c)(1)(B)(iii) and the flush language therein
provide that reasonable attorney’s fees shall not exceed a fixed
hourly rate (subject to an annual cost of living adjustment)
unless the Court determines that a special factor justifies a
higher rate. During the period in question, the adjusted hourly
rate for attorney’s fees under section 7430(c)(1)(B)(iii) was
fixed at $140 per hour. See Rev. Proc. 2001-13, 2001-1 C.B. 337,
341.
Petitioner has not identified, to the Court’s satisfaction,
any special factor justifying an hourly rate greater than $140
for the services provided by Messrs. Schwartz and Fish.
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