Hoyt W. and Barbara D. Young, et al. - Page 17

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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             
               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.                
          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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