Jerry and Patricia A. Dixon, et al. - Page 26

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          122 T.C. 272, 277-278 (2004).  In that regard, respondent notes             
          that none of the steering committee members who are jointly and             
          severally liable for the Defense Fund’s obligations to Porter &             
          Hedges is a party to the PH petitioners’ fee request.  Similarly,           
          respondent asserts that “[t]he Hongsermeiers have failed to show            
          that they, as opposed to the Atlas Legal Defense Fund and/or its            
          Steering Committee members, are personally liable for” Minns’s              
          fees.  Respondent further complains that the appellate fee                  
          requests are devoid of any evidence regarding the existence or              
          amounts of petitioners’ contributions to the Defense Fund.24                
                    2.   Real Parties in Interest                                     
               Under the “real party in interest” approach we adopted in              
          our September 1, 2005 order (App. A), the fact that petitioners             
          have not, by and large, paid or incurred the claimed fees and               
          expenses does not render those amounts unrecoverable under                  
          section 7430.  As one commentator has recognized in the context             
          of the EAJA, even though that statute “states plainly that the              
          award is to be made to the ‘prevailing party’”, “[t]his is not to           
          say that the party named in the lawsuit is invariably the true              
          litigant to whom an award is due.”  Sisk, “The Essentials of the            

          24 Petitioners subsequently submitted schedules prepared by                 
          the business manager of the Defense Fund indicating that the                
          Hongsermeiers and the Dixons contributed $3,900 and $3,000,                 
          respectively, to the Defense Fund during the years 2000-2003.               
          Respondent does not suggest that contributions to the Defense               
          Fund cannot qualify as amounts paid for purposes of sec. 7430.              
          Cf. Grason Elec. Co. v. NLRB, 951 F.2d 1100, 1106 (9th Cir. 1991)           
          (suggesting that fees requested under EAJA may have been paid               
          through contributions to multiemployer association).                        

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