Timothy J. Coburn - Page 18

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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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