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request.12 In separate orders pertaining to the Izen fee request
(May 10, 2006) and the Jones fee request (June 14, 2006), we
afforded all parties herein an opportunity to rebut any of the
conclusions reached in Dixon VII that are relevant to these fee
requests.
The Izen petitioners request attorney’s fees of $375,195.99
and other expenses of $39,805.19, for a total of $415,001.18.
The Jones petitioners request attorney’s fees of $125,351.8013
and other expenses of $7,784.70, for a total of $133,136.50.
Discussion
I. Introduction
A. Overview of Section 7430
Section 7430 provides that, subject to certain conditions, a
taxpayer who prevails against the Government in any Federal tax
proceeding (administrative or judicial) may recover reasonable
costs, including attorney’s fees, paid or incurred in connection
with such proceeding if the Government’s position in the
12 As for Dixon VI, see Dixon v. Commissioner, T.C. Memo.
2006-90 (responding to the primary mandate of the Court of
Appeals in Dixon V). A motion for reconsideration is pending.
13 That figure actually includes paralegal fees as well as
attorney’s fees. Although sec. 7430 does not specifically
provide for recovery of paralegal fees, this Court has routinely
awarded them, and we have no reason to believe that the Court of
Appeals for the Ninth Circuit would take a different approach.
See Dixon v. Commissioner, T.C. Memo. 2006-97 n.14. Although
paralegal fees do not fit neatly within the category of either
“attorney’s fees” or “expenses”, we follow the Jones petitioners’
lead in grouping them with attorney’s fees.
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