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Type of Cost OriginalExpense Report Revised
Expense Report
Court filing fee $ 60.00 $ 60.00
Research time 783.00 1,248.90
Lost wages 200.00 88.96
Postage, delivery, and
office supplies 66.29 158.64
Mileage -- 10.50
Parking -- 3.00
Total $1,109.29 $1,570.00
Discussion
A prevailing party may be awarded reasonable litigation
costs incurred in connection with a case filed in this Court.
Sec. 7430(a); Rule 230.
Respondent concedes that petitioners qualify as prevailing
parties under the requirements of section 7430(c)(4) and that no
limitation under section 7430(b) applies to preclude petitioners
from qualifying for an award of litigation costs under section
7430(a). As stated above, respondent concedes that petitioners
are entitled to an award of litigation costs of $60 for the Court
filing fee and $35.06 for various postage and delivery costs.
Value Relating to Research Time
Petitioners claim that they are entitled to recover as
litigation costs under section 7430 $1,248.90 relating to the
value of petitioners’ research time.8
8 With two exceptions, we treat as the costs at issue
herein only those costs reflected in petitioners’ revised expense
report.
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Last modified: May 25, 2011