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Ms. Merriam.19 Because Ms. Gellner’s hourly rate does not exceed
the statutory limit, we find that her fees are reasonable and
award petitioner $2,919 for Ms. Gellner’s professional services.
Respondent does not object to the reasonableness of the costs
petitioner claims for contract assistance, for filing fees, for
postage, for online research, and for the services of legal
assistants that were charged to her individual account.
Consequently, we award petitioner those costs in the amount of
$699.96.20
4. Allocation of Group Fees
We next decide whether the attorney’s fees and costs for
petitioner’s share of the group fees are reasonable and were
reasonably allocated among petitioner and the other Hoyt investor
clients. Section 7430(a) authorizes an award of reasonable
administrative and litigation costs incurred in connection with
an administrative or court proceeding brought by or against the
19We compute the award of Ms. Merriam’s fees as follows:
3.2 hours multiplied by $150 hourly rate equals $480.
20This figure includes the following costs: $307.50 for
legal assistants, $315 for contract assistance, $60 for Tax Court
filing fee, $5.46 for postage, and $12 for online research.
Only costs for the services of an individual who is admitted
to practice before this Court or the Internal Revenue Service may
be awarded as attorney’s fees. Sec. 7430(c)(3)(A). We award
fees for work performed by legal assistants, therefore, as costs,
rather than as attorney’s fees. See Fields v. Commissioner, T.C.
Memo. 2002-320; O’Bryon v. Commissioner, T.C. Memo. 2000-379.
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