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$5,078.10, which represents 15.25 hours of service billed at $325
per hour, together with various miscellaneous costs.9 Petitioner
does not contend, however, that special factors justify the
payment of attorney’s fees at a rate higher than that prescribed
by section 7430(c)(1).
We will deny petitioner’s motion. The only issue presented
by respondent’s motion to dismiss for lack of jurisdiction is
whether this Court has jurisdiction over the collection of
petitioner’s section 6672 penalty liability.10 See sec.
7430(c)(7). As noted above, petitioner did not substantially
prevail with respect to that issue.11 Furthermore, petitioner
failed to demonstrate that his net worth does not exceed $2
million, pursuant to section 7430(c)(4)(A)(ii). Consequently,
petitioner is not the prevailing party in the proceeding before
us.
Even if petitioner were the prevailing party, respondent’s
9In addition to billing petitioner $325 per hour for 15.25
hours of service, petitioner’s counsel states that he advanced
costs of $60 for filing the petition and $30.85 for postage,
copying, and faxes. Petitioner’s counsel added anticipated court
parking costs of $17 and the $14 cost of “Federal Express Filing”
the amended motion to the litigation cost total.
10We note that respondent has not yet filed an answer in
this case. Consequently, respondent’s only position with respect
to petitioner’s sec. 6672 liability is that this Court lacks
jurisdiction over the issue. See sec. 7430(c)(7).
11Although petitioner contends that he prevailed with
respect to the motion for litigation costs, that argument is
circular, and we will not consider it.
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