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formal written protest, and respondent issued the notice of
determination. The record shows that after receiving the notice
of determination petitioner’s counsel began to prepare its
petition. Costs paid or incurred in connection with the
preparation of the petition are litigation costs. See sec.
301.7430-4(c)(4), Examples (1) and (2), Proced. & Admin. Regs.
E. Conclusion
To summarize, we award petitioner litigation costs to the
extent described herein. In petitioner’s counsel’s detailed
affidavit, he claimed a total of 118.25 hours worked. However,
we found that 11 of those hours were not in connection with this
court proceeding. Thus, petitioner is entitled to attorney’s
fees for 107.25 hours at a rate of $150 per hour, totaling
$16,087.50. Additionally, petitioner is entitled to the $265.40
of expenses it paid for court costs, duplication costs, and
paralegal fees.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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