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his answer respondent merely relied on the conclusions set forth
in the notice of determination. The Appeals officer provided a
fresh review of the issue and concluded that petitioner had a
significant chance of prevailing. Accordingly, respondent’s
concession of the ultimate issue is not a special factor under
section 7430(c)(1)(B)(iii).
We therefore hold that petitioner is entitled to the
statutory per-hour fee of $150.
3. The Specific Items Respondent Takes Issue With
Section 7430(c)(1) provides that reasonable litigation costs
include, inter alia, “reasonable fees paid or incurred for the
services of attorneys in connection with the court proceeding”.
Respondent takes issue with some of the fees petitioner’s counsel
claims, arguing that they were not in connection with this
proceeding. The items respondent takes issue with are as
follows:
Date Claimed Item Hours
10/8/02 Conference with new 2.25
client
10/9/02 Lengthy analysis of 7.75
Federal tax laws per
3121, relief under Act
530, CSP program
relief, procedural
circumstances
10/16/02 Draft of request .50
for Appeals Office
conference
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