David J. Edwards - Page 19

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          Court of Appeals for the Ninth Circuit had been satisfied.  We              
          observe that Ms. Spaid’s conduct also satisfies the recklessness            
          standard for imposing sanctions under 28 U.S.C. section 1927 in             
          the Court of Appeals for the District of Columbia.  See Takaba v.           
          Commissioner, supra at 297.                                                 
               “Attorney’s fees awarded under section 6673(a)(2) are to be            
          computed by multiplying the number of excess hours reasonably               
          expended on the litigation by a reasonable hourly rate.  The                
          product is known as the ‘lodestar’ amount.”  Harper v.                      
          Commissioner, supra at 549.  Pursuant to the Court’s order,                 
          respondent’s attorney of record, Ms. Zusi, submitted an affidavit           
          setting forth the costs incurred by respondent as a result of the           
          sanctionable behavior of Ms. Spaid.  The affidavit contains a               
          detailed itemization of the time Ms. Zusi and Ms. Moe spent on              
          each instance of misconduct.  Attached to the affidavit is a copy           
          of respondent’s records of time spent by Ms. Zusi and Ms. Moe.              
               Respondent requests reimbursement for 167 hours of Ms.                 
          Zusi’s time at $200 an hour.  Ms. Zusi is the abusive trust                 
          coordinating attorney for the San Jose, California, area                    
          counsel’s Small Business/Self-Employed Division of the Office of            
          Chief Counsel.  She has been practicing law for 17 years, 14 of             
          which have been with respondent.  Ms. Zusi detailed the time she            
          spent on the case, beginning with Ms. Spaid’s entry of appearance           
          on December 1, 2000, which included legal research, trial                   






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