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CONTENTS
Page
Background .......................... 4
Discussion ......................... 17
I. Introduction ...................... 17
A. Overview of Section 7430 ............. 17
B. Amplification of September 8, 2005 Order ..... 19
1. Inapplicability of Section 6673 ....... 20
2. Real Parties in Interest ........... 21
II. Entitlement to Relief Under Section 7430 ........ 22
A. Jones Fee Request--Jurisdictional Issue ...... 22
1. Respondent’s Position ............ 22
2. Analysis ................... 23
a. September 8, 2005 Order ......... 23
b. Recent Ninth Circuit Cases ....... 24
c. Conclusion ............... 25
B. Paid or Incurred Requirement ........... 25
C. Substantial Justification Defense ........ 27
D. Other Threshold Requirements ........... 28
E. Conclusion .................... 28
III. Amounts of Awards ................... 28
A. Overview ..................... 28
B. Reasonable Attorney’s Fee: The Lodestar ..... 28
1. In General .................. 28
2. Hours Reasonably Expended .......... 29
a. The Limited Success Factor ....... 29
b. Hours Relating to the Issue of
Attorney’s Fees ............. 30
3. Reasonable Hourly Rate Under Section 7430 .. 31
C. Hours Reasonably Expended--Izen Fee Request .... 31
1. Preliminary Issues .............. 31
a. Scope of Representation We May Consider . 31
b. Discrepancies Between Fee Request and
Alleged Invoice ............. 34
2. Adjustments to Hours Claimed ......... 36
a. Hours Relating to “Intervention” .... 37
b. Hours Subject to “Billing Judgment”
Inference ................ 40
c. Review of Other Parties’ Nonsubstantive
Filings ................. 42
d. Representation Issues ......... 43
e. Matters Relating to Remand Proceedings . 43
f. Duplicate Entries ........... 44
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Last modified: May 25, 2011