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Consequently, petitioner is entitled to an award in this matter
of $3,640 for reasonable attorney’s fees (26 hours x $140 per
hour).
2. Pro Se Expenses/Opportunity Costs
Petitioner is not entitled to recover costs for the value of
his pro se services. We have held that a pro se attorney may not
recover fees for the value of his own services because lost
opportunity costs are not fees paid or incurred for the services
of an attorney within the meaning of section 7430. Frisch v.
Commissioner, 87 T.C. 838, 844-846 (1986). Thus, the $40,800
that petitioner claims for the value of the time that he spent
representing himself in this matter constitutes “opportunity
costs” which are not costs which may be awarded under section
7430.
3. Travel Expenses
Mileage and parking fees incurred while traveling to and
from the various hearings in this matter are not expenses which
fall within the purview of section 7430. See Mason v.
Commissioner, T.C. Memo. 1998-400. Accordingly, petitioner is
not entitled to an award for travel expenses.
4. Miscellaneous Expenses
Although telephone, copying, and office supply expenses may
be reimbursable administrative or litigation costs under section
7430, see Schaefer v. Commissioner, T.C. Memo. 1991-426,
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Last modified: May 25, 2011