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Petitioners bear the burden of proving the reasonableness of
the costs claimed. See Rule 232(e); Powers v. Commissioner, 100
T.C. 457, 491 (1993), affd., in part, revd. in part and remanded
43 F.3d 172 (5th Cir. 1995). Petitioners proceeded pro se. A pro
se litigant, even though an attorney, is not entitled to an award
of attorney’s fees under section 7430. Frisch v. Commissioner, 87
T.C. 838 (1986). Congress intended section 7430 as a fee shifting
statute. Id. at 840. However, petitioners “did not pay or incur
fees for legal services”. Id. at 846.
Additionally, petitioners did not specify an award amount.
The motion lists only “at least 15 hours on the telephone”, “at
least twenty five hours generating the Petition”, “at least ten
hours generating this motion”, and “many additional hours
marshalling and copying paperwork”. The recitation of time spent
does not include dates or descriptions of the work done.
Petitioners argue that Mr. Cowie’s time is worth at least
$125 per hour.3
3$125, as increased by a cost-of-living adjustment, is the
maximum hourly rate provided in sec. 7430(c)(1)(B)(iii), absent
special circumstances.
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