- 18 -
proceeding, (2) difficulty of the issues presented in the case,
or (3) local availability of tax expertise. Sec.
7430(c)(1)(B)(iii).
Respondent contends that the costs petitioner claims are
unreasonable, because the $250 per hour fee arrangement between
petitioner and Mr. Benda exceeds the statutory limit, and
petitioner has not shown that any of the three special factors
applies. On the other hand, petitioner asserts that this case
involves an uncommon and difficult issue, which entitles him to
the full amount of attorney’s fees incurred in connection with
the court proceeding.11
We disagree with petitioner that he is entitled to enhanced
attorney’s fees. Petitioner has not established that the issue
in this case is of sufficient difficulty to qualify as a special
factor under section 7430(c)(1)(B)(iii). We award petitioner
reasonable litigation costs in the amount of $1,631.32.
We have considered the remaining arguments of both parties
for results contrary to those expressed herein, and, to the
extent not discussed above, we find those arguments to be
irrelevant, moot, or without merit.
11Although petitioner established that Mr. Benda was
qualified to act as petitioner’s attorney in this proceeding,
petitioner submitted no evidence with respect to the availability
of qualified attorneys or the local availability of tax
expertise.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011