- 7 - 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’sPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011