Caspian Consulting Group, Inc. - Page 6

                                        - 6 -                                         
          practice before the Tax Court.”  Second, petitioner argues that             
          the experience of its counsel, “and his detailed familiarity with           
          a number of provisions of the Internal Revenue Code, enables him            
          to handle litigation before the Tax Court with a far greater                
          efficiency based on time expended than all but a handful of tax             
               Respondent contends that petitioner is not entitled to an              
          enhanced fee beyond the statutory rate because the factual nature           
          of the issue in Caspian I does not justify the enhanced rate.  We           
          agree with respondent.                                                      
               General expertise in tax law in itself is not a special                
          factor warranting a fee award in excess of the statutory rate               
          under section 7430.  Huffman v. Commissioner, 978 F.2d 1139, 1150           
          (9th Cir. 1992), affg. in part and revg. in part T.C. Memo. 1991-           
          144; Powers v. Commissioner, 100 T.C. 457, 489 (1993), affd. in             
          part, revd. in part and remanded on another issue 43 F.3d 172               
          (5th Cir. 1995).  Depending on the facts and circumstances of the           
          case, however, we may find that a tax attorney had a special                
          skill and expertise needful for the litigation in question.                 
          Powers v. Commissioner, supra.                                              
               Although the issues presented in Caspian I may have required           
          petitioner to secure the services of a competent tax attorney,              
          this finding, standing alone, does not demonstrate the presence             
          of a special factor which would justify an increased award under            

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011