- 36 -
represents a one-ninety-seventh share of the general group’s
attorney’s fees adjusted to an hourly rate of $150 and costs
incurred on or after March 15, 2003.26
5. Conclusion
To summarize, we award petitioner the following attorney’s
fees and costs:27
26Although the billing records submitted for the general
group’s account were incomplete, see supra note 23, we were able
to construct a complete set of billing records using the records
submitted in related cases involving motions for litigation costs
that were filed by other members of the general group of Hoyt
investors. See Foy v. Commissioner, T.C. Memo. 2005-116; Owen v.
Commissioner, T.C. Memo. 2005-115. We compute petitioner’s share
of the general group’s fees and costs as follows: $152,710.78
(fees and costs incurred by the general group of Hoyt investors
on or after Mar. 15, 2003), minus $94,848 (attorney’s fees
incurred at an hourly rate of $195 on or after Mar. 15, 2003),
plus $72,960 (attorney’s fees incurred at $195 hourly rate on or
after Mar. 15, 2003, adjusted to hourly rate of $150), divided by
97 (members of Hoyt investor group), equals $1,348.69.
27Because respondent makes no argument as to the
reasonableness of his position regarding his denial of relief
from joint and several liability under sec. 6015(b) and (f), we
do not apportion petitioner’s award of attorney’s fees according
to whether respondent’s positions with respect to sec. 6015(b),
(c), or (f) were substantially justified. See Swanson v.
Commissioner, 106 T.C. 76, 102 (1996); Rowe v. Commissioner, T.C.
Memo. 2002-136; O’Bryon v. Commissioner, T.C. Memo. 2000-379.
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