- 14 - also remanded the various nontest cases to the Tax Court for further proceedings consistent with Dixon V.8 Shortly after issuance of Dixon V, the PH appellants and the Hongsermeiers filed separate requests with the Court of Appeals for attorney’s fees incurred on appeal. See 9th Cir. R. 39-1.6. The PH appellants’ fee request related solely to services performed by Porter & Hedges, and the Hongsermeiers’ fee request related solely to services performed by Minns or under his direction. As filed, both of those requests (hereafter, the Binder/Minns fee requests) relied exclusively on section 7430. Rather than filing their own fee request with the Court of Appeals, the Youngs, through Izen, filed an objection to the Binder/Minns fee requests. The primary thrust of the objection was that the PH appellants and the Hongsermeiers had not paid or incurred the amounts requested: In actuality, Mr. Binder’s motion fails to reveal the true clients in interest who have paid him fees to represent their interests on appeal. These “real clients in interest” are the same clients represented by Joe Alfred Izen, Jr. in the appeal styled Barbara L. Adair, Et Al, v. Commissioner, No. 01-70155, which is a “related case” under this Court’s Local Rules. * * * Although those real clients in interest paid Mr. Minns and Mr. Binder for representation on appeal, (either involuntarily or voluntarily) neither Mr. Minns nor Mr. 8 In response to inquiries by the Dixon V panel at oral argument, Minns, acting pro bono, filed and pursued complaints against McWade and Sims before their respective State bars and the IRS Office of Professional Responsibility that resulted in their suspensions from practice. See Dixon v. Commissioner, T.C. Memo. 2006-90 (Dixon VI), at Findings of Fact Part IV.E.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