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3. Reasonable Hourly Rate Under Section 7430
As discussed supra in Part I.A., the determination of a
reasonable hourly rate under section 7430 is subject to an
inflation-adjusted cap “unless the court determines that * * * a
special factor, such as the limited availability of qualified
attorneys for such proceeding, the difficulty of the issues
presented in the case, or the local availability of tax
expertise, justifies a higher rate.” Sec. 7430(c)(1)(B)(iii).
In Dixon VII, after a thorough analysis of the relevant caselaw,
we concluded that we were constrained to apply the statutory rate
cap. As petitioners have not proffered any additional arguments
in that regard, we stand by our analysis and conclusion in Dixon
VII and shall apply the rate cap to petitioners’ fee requests.
C. Hours Reasonably Expended--Izen Fee Request
1. Preliminary Issues
Before we set forth our analysis of, and adjustments to,
Izen’s specific time entries, we address two overarching issues
raised by respondent.
a. Scope of Representation We May Consider
Respondent maintains, in his opposition to the Izen fee
request, that “Only the time spent on the ‘Adair appeal’
[approximately 145 hours] is subject to the court’s evaluation
for a determination of an appropriate award of attorney’s fees on
20(...continued)
any time entries relating to work on the fee request.
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