- 7 - Type of Fees and Costs Total Attorney’s fees $4,770.00 Paralegal’s fees 1,770.00 Miscellaneous costs: Fax 7.80 Photocopies 27.20 Postage and express mail 34.07 Long distance 30.00 Filing fee 60.00 159.07 Total 6,699.07 Of the $4,770 in attorney’s fees and $1,770 in paralegal’s fees, $1,623 covered work done from April 10 through September 11, 2003, when petitioner filed her Tax Court petition. Of the $1,623, $546 may have related to the preparation and filing of the petition. Discussion Petitioner seeks to recover under section 7430 administrative and litigation costs that she incurred after respondent’s April 4, 2003, 30-day letter was mailed to her. Respondent acknowledges: (1) Petitioner substantially prevailed both with respect to the amounts in controversy and with respect to the most significant issues presented; (2) petitioner meets the net worth requirements provided by law; (3) petitioner has not unreasonably protracted the administrative and Court proceedings; and (4) the specified costs that petitioner claims are reasonable in amount within section 7430(a).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011