- 14 - In considering the appellate fee requests, we solicited the parties’ views as to whether we were limited to section 7430, cited in their requests, or were instead free to proceed under section 6673(a)(2), on which we relied in Dixon IV.10 In a May 2005 order, we expressed the view that “there are substantial obstacles to awarding appellate fees and costs under section 6673(a)(2)”. Shortly thereafter, the Youngs filed a motion in this Court for attorney’s fees under section 6673 relating to services performed (and expenses incurred) by Izen on appeal. In August 2005, the PH petitioners amended their appellate fee request to assert entitlement under the “bad faith” exception to the so-called American rule (hereafter, the bad faith exception), while continuing to rely on section 7430 as an alternative ground.11 By the amendment, the PH petitioners also seek interest on the requested fees and expenses from January 17, 2003 (the date of the Court of Appeals’ Dixon V opinion). In an order dated September 1, 2005, which we incorporate by reference and reproduce as Appendix A, we concluded that “the 10 Sec. 7430 contains certain conditions and limitations that do not apply to fee awards under sec. 6673(a)(2). See infra Parts I.A., I.C. 11 The American rule generally prohibits a Federal court from awarding attorney’s fees in the absence of a statute or contract providing for a fee award. Chambers v. NASCO, Inc., 501 U.S. 32, 61 (1991) (Kennedy, J., dissenting) (citing Alyeska Pipeline Serv. Co. v. Wilderness Socy., 421 U.S. 240, 258-259 (1975)).Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: May 25, 2011