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by statute and adjusted for cost of living.16 Sec.
7430(c)(1)(B)(iii) (and flush language). A taxpayer may recover
attorney’s fees in excess of the statutory limit in the presence
of one or more of the following special factors: (1) Limited
availability of qualified attorneys for the proceeding, (2)
difficulty of the issues presented in the case, or (3) local
availability of tax expertise. Id.
Pursuant to Rule 232(d), if the parties disagree as to the
amount of attorney’s fees that is reasonable, the moving party
must submit an additional affidavit that includes, in relevant
part, the following: (1) A detailed summary of the time expended
by each individual for whom fees are sought, including a
description of the nature of the services performed during each
period of time; (2) a description of the fee arrangement with the
client; (3) a statement of whether a special factor exists that
justifies a rate in excess of the statutory limit; and (4) any
other information that will assist the Court in evaluating the
award of costs and fees.
The amount of petitioner’s claim for administrative and
litigation costs includes the cost of professional services that
were charged by her attorneys to her individual account and her
16For purposes of this motion, the statutory rate for
attorney’s fees is $150 per hour. See Rev. Proc. 2003-85, 2003-2
C.B. 1184, 1190; Rev. Proc. 2002-70, 2002-2 C.B. 845, 850; Rev.
Proc. 2001-59, 2001-2 C.B. 623, 628.
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