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purposes of the instant motion, the inflation-adjusted statutory
rate is $150 per hour. See Rev. Proc. 2003-85, sec. 3.33, 2003-2
C.B. 1184, 1190; Rev. Proc. 2004-71, sec. 3.35, 2004-2 C.B. 970,
976. Attorney’s fees, however, may be awarded at a higher rate
if justified by a special factor such as the limited availability
of qualified attorneys, the difficulty of the issues presented in
the case, or the local availability of tax expertise. Sec.
7430(c)(1)(B)(iii). Petitioner bears the burden of proving that
claimed litigation costs are reasonable for purposes of section
7430(c)(1). See Rule 232(e).
Petitioner seeks to recover the following attorney’s fees:13
Attorney Hours Rate Amount Billed
Mark S. Gregory 36.7 $496.39 $18,217.50
Richard Siegal 92.2 439.91 40,560.00
D. W. Knight-Brown 66.0 381.43 25,174.50
Jeffrey A. Letalien 6.1 220.00 1,342.00
Kelley Galica-Peck 7.3 395.00 2,883.50
Total 208.3 88,177.50
Respondent contends that any award of attorney’s fees should be
limited to the statutory rate of $150 per hour on grounds that no
special factor justifies a higher rate. Petitioner contends that
the aforementioned rates are justified because (1) the attorney’s
fees are based on the standard hourly rates charged by
13Remaining fees that petitioner seeks to recover in the
instant motion do not constitute attorney’s fees for purposes of
sec. 7430(c)(1)(B)(iii) and are, therefore, treated as court
costs. Respondent’s objection to the court costs petitioner
seeks are addressed below.
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