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section 7430. See Powers v. Commissioner, 43 F.3d 172, 183 (5th
Cir. 1995), affg. in part and revg. in part on another ground
T.C. Memo. 1993-125; Cozean v. Commissioner, 109 T.C. 227 (1997).
Petitioner has failed to establish that its attorney possessed
any nonlegal or technical abilities apart from his expertise in
tax law. See Powers v. Commissioner, 43 F.3d at 183; Cozean v.
Commissioner, supra. Petitioner, therefore, has failed to
establish that a special factor existed which justifies an
award in excess of the maximum rate provided in section
7430(c)(1)(B)(iii).
III. Conclusion
To summarize, we award petitioner litigation costs to the
extent described herein. Based on the schedules submitted by
petitioner attached to the affidavits of William E. Taggart, Jr.
and using our best judgment, petitioner is entitled to attorney’s
fees for 79.05 hours at a rate of $150 per hour, totaling
$11,857.50. See Rule 232(d). Additionally, petitioner is
entitled to the $196.95 of expenses it paid for costs and $730 in
clerk fees.
Moreover, petitioner is entitled to attorney’s fees for 10
hours in connection with the preparation of the motion for award
of litigation costs and related costs in the amount of $1,500 and
for 8 hours in connection with the preparation of petitioner’s
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