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treating petitioner’s and Mr. Foy’s investments in SGE 1984-3 as
joint investments, allocating 50 percent of the SGE 1984-3 items
to petitioner, and adjusting the allocation, as required by
section 6015(d)(3)(B), for the tax benefit that petitioner’s
share of the partnership items provided to Mr. Foy.
In her motion, petitioner asserted that she met all of the
requirements under section 7430 to recover litigation costs in
the amount of $11,354.04. The administrative and litigation
costs claimed in the motion were calculated using an hourly rate
of $195 for two of petitioner’s attorneys and included a claim of
$5,916.20 for petitioner’s alleged share of attorney’s fees (the
group fees) that petitioner’s attorneys had charged to two groups
of similarly situated Hoyt investor clients with pending section
6015 claims. In support of the motion, petitioner’s counsel
attached billing records for petitioner’s account, dated
September 10, 2002, to March 31, 2004, that described in detail
the attorney’s fees and costs petitioner incurred individually
and contained generic entries6 denoting monthly charges to
petitioner’s account for her alleged share of the group fees.
Petitioner alleged that the group fees were reasonable and that
6Although petitioner agrees that the fee summary for her
account attached to the motion describes her share of the “Group
Innocent Spouse fees” as “flat” fees, petitioner contends that
the flat fee reference is simply the way in which the Pearson-
Merriam (petitioner’s attorneys’ law firm) billing program
describes sum certain fees. Petitioner’s representation is
supported by a declaration of petitioner’s counsel.
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